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BUSINESS INFORM №2-2015

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28

Section: Labour economics and social policy
UDC 351.087.431.3:332.1.003.12(477)
Tkachenko I. V.
Estimating the Status of the Pension Fund of Ukraine: Regional Aspect (p. 168 - 174)

This study is aimed to determine the regions of Ukraine, which are posing a significant strain on budget of the Pension Fund, as well as analyze the income volumes of pension contributions and payments to regions, in order to estimate the impacts on the State Pension Fund of the country in a whole and to find sources for its balancing. As result, an analysis of the demographic status and pension maintenance of persons in the retirement age by regions of Ukraine has been conducted, the interacting factors and their impact on the state of revenues and expenditures of the Pension Fund budget have been determined. Also, each region's participation in the formation of revenues and expenditures of the Pension Fund budget has been evaluated. A grouping of regions by the level of deficit and failure to cover expenditures has been carried out, which helped to identify the regions from «critical group», creating a significant financial burden on the Pension Fund budget.
Keywords: demographic status, pension maintenance, private pension income, employed population
Tabl.: 4. Formulae: 1. Bibl.: 8.

Tkachenko Iryna V. – Senior Lecturer, Department of Accounting, Analysis and Audit, Mykhailo Ostrohradskyi Kremenchuk National University (20 Pershotravneva Str., Kremenchuk, 39600, Ukraine)
Email: [email protected]

Article is written in Ukrainan
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Reference to this article:
Tkachenko, Iryna V. (2015) “Estimating the Status of the Pension Fund of Ukraine: Regional Aspect.” Business Inform 2:168–174.


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