ДЖЕРЕЛА ФОРМУВАННЯ ТА НАПРЯМИ ВИКОРИСТАННЯ БЮДЖЕТУ ПЕНСІЙНОГО ФОНДУ УКРАЇНИ

Subject of research is the budget of the Pension Fund of Ukraine. The aim of the study is analysis the sources of formation and directions of use of the budget of the pension fund of Ukraine. The methods used during the study: generalization, the method of comparative analysis, the method of system-structural analysis and synthesis, statistical, general scientific, special methods of scientific knowledge and other research methods. The results of the work. The essence of the Pension Fund of Ukraine and the budget of the Pension Fund of Ukraine are characterized. It is indicated that the sources of formation of funds of the Pension Fund of Ukraine are included. The directions for using the funds of the Pension Fund of Ukraine are indicated. The scope of the results: Pension Fund of Ukraine, State Treasury Service of Ukraine, State Tax Service of Ukraine, Ministry of Finance of Ukraine, Verkhovna Rada of Ukraine, local self-government bodies, united territorial communities. Conclusions. A necessary condition for pension reform is the preparation of society and its consciousness for the acceptance of the new pension system. The reform will be successful only if all strata of the population are aware of its necessity, and most importantly, its positive impact on people's living conditions and well-being. As evidenced by the analysis of the pension system, progress through reforms puts forward demands for the social policy of the state. If the political will and the executive and legislative branches of government were enough to achieve the current gains, today, in order for the new system to work effectively, a broad socio-economic dialogue between all interested parties should be ensured: the state, business, public experts and labor groups. Ignoring potential problems can call into question all existing gains and discredit the system.