Accumulative pension system in Ukraine: theoretical and applied discourse

Introduction. The study of theoretical and empirical aspects of the accumulative pension system should help to identify patterns and contradictions of its development in society. In order to conduct an effective economic policy on the introduction of a funded pension system, it is necessary to define a theoretical concept of a model of the active role of the state in socio-economic processes or a moderate liberal model. Reforming the pension system is a rather long process and requires both the definition of the main directions, principles and measures for the development of the funded pension system, and changes in the values, principles and norms of behavior of citizens.The purpose is to substantiate the theoretical concept, trends, problems of the accumulative pension system and the directions of its introduction into society.Research methods are based on the dialectical method of scientific knowledge and a systematic approach to knowledge of economic phenomena and processes, theoretical generalization, systematization, which allowed to reveal the problems of the accumulative pension system based on theoretical concepts and economic-statistical analysis of demographic load of working age and after working age.Results. The indicators influencing the introduction of the second level of the pension system were monitored. The dynamics of indicators of demographic load of the population of pre-working and post-working age is analyzed. The focus is on the peculiarities of wages and final consumer expenditures of households and the general government sector. It was found that in general, citizens belong to the elderly population, so to prevent further deterioration of the ratio between age groups, it is advisable to increase the effectiveness of the social insurance system. The expediency of paying more attention to actuarial statistics to determine the future size of pensions and their exact calculation is substantiated.Prospects. Further research is important to focus on improving the efficiency of the multi-component funded pension system in the context of ensuring compliance with the values, principles and norms of the society.