Comprehensive approach in public pension system management as one of the directions of European integration development of Ukraine
The main problems of the improvement of the efficiency of public pension system management in Ukraine are analyzed by the authors in this paper. The necessity of application of the comprehensive approach to these processes is substantiated due to the results of scientific investigations. The authors analyze the impact of wage shadowing on the budget of the Pension Fund of Ukraine. Conditional wages calculation is carried out. According to this calculation the state actually has revenues about a third of the amount of funds paid to the employee in the form of wages taking into account all deductions, taxes and charges However, the investigation also shows that for VAT companies there is indirect tax burden on sole proprietorships, which in some cases increases the «tax» almost by half. Special attention is paid to the problem of labor migration from Ukraine to EU. The investigation indicates that Ukraine is introducing changes to reform the social insurance system, using the long-term experience of Central and Eastern Europe, as well as the Baltic States. In addition, such reforms have previously been carried out in Chile, Kazakhstan and other countries. The need to introduce the state accumulative pension component in Ukraine, to which contributions should be paid in the form of payroll deductions is also pointed out, as the EU experience shows that this fact stimulates workers and makes them more responsible for their pension savings. Within the framework of comprehensive approach, it is proposed to apply the marketing approach to the pension system management. The importance of the implementation of the Association Agreement with the European Union in terms of cooperation in the field of employment, social policy and equal opportunities, as well as the impact on the functioning of pension system for certain terms of national legislation is indicated. On the basis of analysis carried out in theoretical and practical terms, the need to develop not only three-level pension system, but also to take into account the recommendations of the World Bank concerning five-level system formation is substantiated. The government should achieve the new quality in public administration, both by the processes of pension reform and in relation to the socio-economic development of the country in general actively adapting the EU experience in the application of comprehensive approach tools.