Respondent
Theme
Funding of the State Social Insurance Fund
Defence Date
Annotation
The paper deals with the theoretical study and the practical solution of the major
tasks of financing the State Social Insurance Fund.
The research is aimed to investigate and specify the essence of the concepts of
“State Social Insurance Fund as an institution”, “public social insurance funds as the
scope of financial resources”, “financing the state social insurance”. The theoretical
model of financing social insurance funds, based on the experience of European
countries has been developed. The periodization of five stages in the development of
social insurance in foreign countries and Ukraine has been presented in the paper. It
was pointed out on the necessity of modernizing the regulatory financial mechanism of
financing the State Social Insurance Fund.
The paper provides a rationale for the strategic and tactical areas of functioning
of state social security funds, considering the vectors of social system. New
approaches to the formation of three scenarios of financing the Pension Fund of
Ukraine such as optimistic, inertia, pessimistic ones of socio-economic development
of Ukraine have been developed.
The paper substantiates the theoretical and methodological approaches to the
assessment of the financial costs of funds with the substantiation of the appropriate
methodology. The study enabled to form the mechanism of implementation of
European models of financing the state social insurance funds in domestic practice.
Keywords: state funds, pension, social security, financing, financial mechanism,
financial resources.