RETIREMENT BENEFIT SCHEME IN UKRAINE: CURRENT REALITIES AND EUROPEAN EXPERIENCE

The subject of the study is theoretical and methodological principles of theretirement benefit scheme formation in Ukraine in the context of eurointegrationtransformations.The purpose of the study is to provide a theoretical substantiation of the essence of Ukraineretirement benefit scheme in the context of European integration transformation, studying theEuropean countries experience in reforming the retirement benefit scheme and the possibilitiesof its application.Research methods. The study uses a set of scientific methods and approaches, includinglogical generalization, systemic, method of comparisons, graphical, which allowed to ensure theconceptual unity of research.Results of work. The article deals with the actual approaches to the «retirement benefitscheme» concept definition, substantiates its essence, defines the methods of social protectionand features of the construction of the national pension system in European countries. Theproblems and perspectives of development of the modern pension system of Ukraine as animportant component of the population social security are researched. The attention is focusedon the problems of reducing the payment of pension contributions, raising the retirement age anddeveloping non-state pension funds.The field of results application. In the field of economics and in the practical activities ofthe structural units of the Pension Fund of Ukraine.Conclusions. The main results of the study and its theoretical and methodological resultscan be reduced to the following wording: the retirement benefit scheme in each country is animportant component of social protection of the population, and the effectiveness of this systemdepends on the welfare of the population and the level of stability in society; the pension systemof Ukraine does not meet the requirements of the present due to complicated problems, whichare caused to some extent by the shortcomings of the existing retirement benefit scheme, theimperfection of the mechanism of its financing. Further study of the European countriesexperience and successful constructive solutions will be useful for their application in theprocess of building and reforming our own pension system, which will avoid negativetendencies, caused by socio-economic realities of modern society.