Сутність та сучасний стан розвитку недержавних пенсійних фондів в Україні (Essence and Current State of Non-State Pension Funds' Development in Ukraine)

У статті розглянуто сутність недержавних пенсійних фондів, оцінено їх стан та виокремлено проблеми їх функціонування. Здійснено аналіз ефективності функціонування недержавних пенсійних фондів в Україні за 2017– 2020 рр. Надано рекомендації по вдосконаленню недержавних пенсійних фондів як суб’єктів недержавного пенсійного забезпечення України. (The purpose of the article is to consider the essence, assess the existing problems and develop recommendations for improving the functioning of non-state pension funds as subjects of the non-state pension system. Reducing the business activity of the population, the rapid development of the "aging nation" and the outflow of the working force for labor migration are the main reasons for the inefficiency of the modern pension system. As Ukraine has a three-tier pension system, at the same level as the reform of the solidarity part, there is also a need for effective development of the non-state pension system, which will allow the population to accumulate financial resources on a voluntary basis. Accordingly, the improvement of non-state pension supply should start with its financial institutions, namely non-state pension funds. The article considers the essence of non-state pension funds, assesses their condition and identifies the problems of their functioning. An analysis of the effectiveness of non-state pension funds in Ukraine for 2017-2020 is presented. Recommendations for improving non-state pension funds as subjects of non-state pension provision of Ukraine are provided.