DEVELOPMENT OF NATIONAL PENSION SYSTEMS IN UKRAINE AND POLAND

population and employers in terms of financing retirement age. Therefore, there was a need to reform the national pension systems in accordance with modern requirements of society and the need for social protection of retirement age citizens. The paper is dedicated to compare peculiarities of the formation and development of the national pension systems of Ukraine and Poland. Also the possibility of using the experience of both countries in the further implementation of the pension reform was discussed.