THE LATEST TRENDS IN PENSION REFORM IN UKRAINE

Abstract. In this article, the authors confi rm need for further reform of pensions in Ukraine. The relevance chosen topic is that pension system needs to be reformed, as it cannot create decent living conditions pensioners. Despite some important changes development system, its has not yet been completed, budget Pension Fund Ukraine still signifi cantly dependent on subsidies (35% 2021), and most payments do prevent poverty recipients (in 2021 average was 3991 UAH minimum wage - 6500 UAH), a cant share income shadows (from 30% 50%), which generally indicates lack social justice functioning system. purpose article assess compulsory state insurance prove inability ensure adequate pensioners, based conclusions recommendations demonstrate ways improve national particular through introduction funded component. use following research methods: analysis study systems), synthesis generalizing results reform), scientifi c abstraction, method induction, deduction, generalization comparison, systematization, methods statistical graphical presentation results, economic mathematical modeling. paper uses institutional analysis, studied sources are primarily analytical documents, publications regulations. Key words: pension, reform, accumulative