RISKS IN FORMATION OF BUDGET RELATIONS IN DECENTRALIZATION CONDITIONS AND PROBLEMS OF REFORM OF THE PENSION SYSTEM IN UKRAINE

Authors

  • S. V. Vasylchak Lviv state University of Internal Affairs Gorodotska Street, 26, Lviv, 79000, Ukraine
  • M. P. Dubyna Mariya Petrivna Stephan Gzhytskyi Lviv national university of Veterinary medicineand biotechnologies, Pekarska Street, 50, Lviv, 79000, Ukraine
  • S. B. Soloviy LLC “Carpoint Electric” Gorodotska Street, 306, Lviv, 79000, Ukraine
  • O. R. Zhydyak NSC «Institute of Agrarian Economics» Street Heroes of Defense, 10, Kyiv, 03127, Ukraine

DOI:

https://doi.org/10.31471/2409-0948-2018-1(17)-23-31

Keywords:

risks, intergovernmental fiscal relations, decentralization, intergovernmental transfers, pension system, pension reform, accumulative pension system, social sphere

Abstract

The subject of the study is theoretical and methodological principles of the
formation of inter-budgetary relations in Ukraine in the conditions of decentralization and
reformation of the pension system.
The purpose of the study is to identify the most significant problems of the development of
the pension system in Ukraine in the context of developing intergovernmental fiscal relations in
a context of decentralization and outlining possible solutions.

Research methods. The study uses a set of scientific methods and approaches, including
logical generalization, systemic, comparison method, graphical, which allowed to ensure the
conceptual unity of the research .
Results of work. The article investigates the state of inter-budgetary relations of Ukraine in
the conditions of decentralization. A comparative characteristic of centralized and decentralized
models of intergovernmental fiscal relations has been done. An analysis of the structure of local
budget revenues in Ukraine in 2017 has been conducted. Describes the possible risks in the
process of decentralization.
The directions of improvement of interbudgetary relations in the conditions of
decentralization in the context of solving the problems of the reformed pension system
development in modern Ukraine are grounded. It is determined that the improvement of the
current pension system has a multi-faceted nature and is designed for a long-term perspective,
which consists in the implementation of already adopted legislative acts, identifying their
shortcomings and developing proposals for improving the system of state regulation in this area.
The field of application of results. In the field of economic sciences and in the practical
activity of the structural units of the Pension Fund of Ukraine.
Conclusions. The main results of the study and its theoretical and methodological results
can be reduced to the following: pension provision and its level determine the economic and
social situation of the population of the country, forms a system of social protection, the research
proves that the state conducts. The pension reform, while not having the necessary amount of
financial resources, has identified an important role in framing intergovernmental fiscal relations
and anticipating the risks that may arise, and taking measures aimed at preventing them in the
process of decentralization.

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Published

2018-06-29

How to Cite

Vasylchak, S. V., Dubyna Mariya Petrivna, M. P., Soloviy, S. B., & Zhydyak, O. R. (2018). RISKS IN FORMATION OF BUDGET RELATIONS IN DECENTRALIZATION CONDITIONS AND PROBLEMS OF REFORM OF THE PENSION SYSTEM IN UKRAINE. Scientific Bulletin of Ivano-Frankivsk National Technical University of Oil and Gas (Series: Economics and Management in the Oil and Gas Industry), (1(17), 23–31. https://doi.org/10.31471/2409-0948-2018-1(17)-23-31

Issue

No. 1(17) (2018): Scientific Bulletin of Ivano-Frankivsk National Technical University of Oil and Gas (Series: Economics and Management in the Oil and Gas Industry)

Section

THEORETICAL PROBLEMS OF ECONOMICS AND MANAGEMENT

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