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International Finance and Accounting

Abstract

The article reveals the directions of reforms and the world experience of the pension system. In particular, the pension models of a member country of the Organization for Economic Cooperation and Development have been studied, i.e. investigated the state pension system based on the solidarity of generations, the accumulative pension system and the non-state pension system. The factors influencing the financial stability and the structure of income of the off-budget Pension Fund are analyzed, the share of the income of the off-budget Pension Fund in the country's gross domestic product and the reasons for their downward trend are revealed. Based on international practice, scientific proposals and practical recommendations have been developed to improve the financial stability of the off-budget Pension Fund.

References

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