scholarly journals Evasion of the Payment of a Single Contribution to Compulsory State Social Insurance and Insurance Contributions to Compulsory State Pension Insurance in the System of Tax Crimes

2020 ◽  
Vol 116 (3) ◽  
pp. 22-30
Author(s):  
V. Khomenko ◽  
Keyword(s):  
Social Insurance ◽  
Pension Insurance ◽  
State Pension ◽  
Compulsory State

scholarly journals FEATURES OF THE OPENING OF CRIMINAL PROCEEDINGS IN RELATION TO EVASION OF PAYMENT OF A SINGLE CONTRIBUTION FOR COMPULSORY STATE SOCIAL INSURANCE AND INSURANCE CONTRIBUTIONS FOR COMPULSORY STATE PENSION INSURANCE

2020 ◽  
pp. 12-18
Author(s):  
М. В. Беззубенко
Keyword(s):  
Social Insurance ◽  
Criminal Proceedings ◽  
Pension Insurance ◽  
State Pension ◽  
Compulsory State

The article examines the peculiarities of opening criminal proceedings for evasion of payment of a single contribution to the obligatory state social insurance and insurance contributions to the obligatory state pension insurance. Procedural grounds for initiating a pre-trial investigation of evasion of payment of a single contribution to the obligatory state social insurance and insurance contributions to the obligatory state pension insurance have been determined. Emphasis is placed on the tactical tasks facing the investigator at the beginning of the pretrial investigation of evasion of payment of a single contribution to the obligatory state social insurance and insurance contributions to the obligatory state pension insurance.

scholarly journals АДМІНІСТРУВАННЯ ПЕНСІЙНИХ ВНЕСКІВ В КРАЇНАХ – ЧЛЕНАХ ЄВРОПЕЙСЬКОГО СОЮЗУ: ДОСВІД ДЛЯ УКРАЇНИ

2020 ◽  
pp. 3-12
Author(s):  
Єлагін Віктор Павлович ◽  
Мартиненко Наталія Василівна
Keyword(s):  
European Union ◽  
Pension System ◽  
The State ◽  
The European Union ◽  
Pension Insurance ◽  
State Management ◽  
Social Contribution ◽  
Funded Pensions ◽  
State Pension ◽  
Compulsory State

The article analyzes the state management of pension systems for the organization of the exercise of powers to administer pension contributions in the countries − members of the European Union. The models of organization of administration of pension contributions are investigated. As suggestions for priority areas of modernizing the pension system of Ukraine on the example of the experience of countries − members of the European Union, the following are highlighted: attracting employees to participate in financing the pension system; the introduction of mandatory funded pensions with the payment of additional contributions by employees in excess of the unified social contribution to compulsory state pension insurance and the transition to a conditional savings system; differentiation of the unified social contribution rate for compulsory state pension insurance taking into account the state of economic development of the regions (high, medium, below average).

scholarly journals The Pension System in Ukraine – Some Aspects of Reforming

2021 ◽  
Vol 6 (521) ◽  
pp. 176-183
Author(s):  
M. M. Furdak ◽  
Keyword(s):  
Social Protection ◽  
Pension System ◽  
Pension Reform ◽  
Pension Insurance ◽  
State Institutions ◽  
Accumulation System ◽  
Asset Value ◽  
State Pension ◽  
Pension Payments ◽  
Compulsory State

This publication is aimed at studying the processes and defining the main problems in reforming the pension system of Ukraine. The article analyzes the state of functioning and development of three levels of pension provision at the present stage of socio-economic development of the country. It is determined that only level 1 actually works in Ukraine – the solidarity system of compulsory State-controlled pension insurance, while the mandatory accumulation system has not acquired its development, and the voluntary accumulation system has an extremely low share in the general pension system. Some financial results of the Pension Fund of Ukraine for 2020 and the approved budget for 2021 are analyzed. Substantiated conclusions have been drawn about the problems of the solidarity system, such as: the existing budget deficit of the Fund, which leads to the formation of its debts; low, socially unadapted level of pensions; disparities in the size of pensions assigned in different years. The rating of currently operating non-State pension funds of Ukraine (the third level of pension provision) are analyzed according to the criteria of asset value, number of participants, amounts of pension payments and profitability, as well as the dynamics of some basic indicators of their activity. It is determined that the functioning of the non-State pension system in the country is hampered, in particular, for psychological reasons due to the population’s distrust of non-State institutions. Since the second level of pension provision – the mandatory accumulation system – has not yet started working in the country and taking into account the problems of the first and third levels, a reasonable conclusion has been made on the inhibition of the pension reform in Ukraine and the need to intensify the work on the implementation of all three levels of pension provision in order to achieve a sufficient level of social protection of citizens.

scholarly journals Legal Regulation of Financing of the Solidarity System of Compulsory State Pension Insurance

2020 ◽  
pp. 249-256
Author(s):  
Iryna MYKHAILOVA
Keyword(s):  
Pension Fund ◽  
Pension System ◽  
Financial Burden ◽  
Legal Regulation ◽  
The State ◽  
Pension Insurance ◽  
State Budget ◽  
State Pension ◽  
Education Science ◽  
Compulsory State

The article analyzes the legal regulation of financing the solidarity system of compulsory state pension insurance. It is established that the main financial burden in the pension system of Ukraine lies at the solidarity level of pension provision. It has been found that the solidarity pension system is unable to properly perform the priorities assigned to it, and is solvent only through financial support from the state, which negatively affects other social spheres: health, culture, education, science, etc. The author analyzes the incomes of the Pension Fund of Ukraine, which are divided into its own funds and the additional funds. Own source revenues are funds received from enterprises, institutions and individuals, as mandatory and voluntary contributions, as well as income from investments and income from financial sanctions for violations of current pension legislation. And additional funds are transferred to the Pension Fund of Ukraine from the State Budget of Ukraine, as well as from state trust funds. It has been established that in connection with the spread of COVID-19 on the territory of Ukraine, the state has provided measures to exempt certain categories of payers of the single social contribution from its payment. It is substantiated that the legally defined sources of budget formation and mechanisms of their accumulation do not contribute to a rapid increase in revenues to the Pension Fund of Ukraine and improve the level of pensions, so it is urgent to unload the solidarity level of mandatory state pension insurance and introduce accumulative level. It has been proved that the reform of the pension system of Ukraine should be aimed at minimizing the degree of dependence of the pension system of Ukraine on the solidarity level of pensions, because in modern conditions the joint responsibility of generations, which was relevant and effective in Soviet times, cannot effectively solve the problem of pensions, taking into account the development of unfavourable trends in demographic processes, rising unemployment, low wages, the formation of shadow payroll funds to distrust people’s pension system in Ukraine as such, as well as legal illiteracy in this area.

scholarly journals COMPULSORY STATE PENSION INSURANCE WITHIN THE PENSION SECURITY SYSTEM OF UKRAINE

2020 ◽  
pp. 75-82
Author(s):  
Tetyana Kryvoshlyk
Keyword(s):  
Financial Stability ◽  
Pension Fund ◽  
Foreign Currency ◽  
Pension Insurance ◽  
Current State ◽  
Long Time ◽  
State Pension ◽  
Pension Benefits ◽  
Compulsory State

Ukraine has been reforming its pension provision for a long time, and in particular, such an important component as compulsory state pension insurance. The changes that have taken place as a result of these reforms have not yielded adequate results, and serious problems continue to exist regarding the balancing and long-term financial stability of the budget of the Pension Fund of Ukraine. Therefore, the study of the processes taking place in the solidarity system of pension insurance and the search for solutions to problems in this area is extremely relevant. The purpose of the study is to identify trends in the development of compulsory state pension insurance in Ukraine and substantiate its role in providing disabled citizens with adequate pension protection. The article is devoted to the study of the current state of compulsory state pension insurance and substantiation of its role in providing disabled citizens with decent pension benefits. The analysis of incomes, expenses and deficit of the Pension Fund of Ukraine is carried out, their comparison in national and foreign currencies is carried out. It is established that nominal revenues to the Pension Fund of Ukraine and its expenditures tended to increase, but when they were converted into foreign currency there was a decrease in these indicators (except for 2013), which indicates contradictory trends related to the depreciation of income and fund expenses. It has been proven that the Pension Fund of Ukraine constantly lacks its own funds to meet its pension obligations, as a result of which significant budgetary resources are absorbed and the majority of pensioners are not provided with decent pension benefits. Factors influencing the deficit of the Pension Fund of Ukraine have been identified. It is concluded that the problem of low pensions is largely a consequence of the general economic conditions in the country and to a lesser extent - a consequence of the structure or functioning of the solidarity system itself. After all, the basis for calculating insurance premiums is wages, which are low for most employees. Factors that negatively affect the functioning of the state pension insurance have been identified and measures to overcome them have been identified.

scholarly journals CERTAIN ASPECTS OF LEGISLATION DEVELOPMENT IN THE FIELD OF SOCIAL INSURANCE IN INDEPENDENT UKRAINE

2021 ◽  
pp. 56-63
Author(s):  
O. Kuchma
Keyword(s):  
Social Insurance ◽  
Social Protection ◽  
Armed Forces ◽  
Legal Regulation ◽  
Constitutional Court ◽  
Pension Insurance ◽  
Insurance Reform ◽  
Legislative Changes ◽  
State Pension

Purpose. The purpose of this article is to analyse changes in the legislation in the field of social insurance during 1991-2021, their causes and consequences, and identify some problems that need to be solved currently. Methods. The methodological basis of the article is the dialectical method of cognition of legal phenomena. The article also implies the usage of historical, comparative, formal-legal methods, methods of rational criticism and forecasting. Results. The article analyses the development of legislation in the field of social insurance (certain aspects of social insurance reform and the development of legislation in terms of determining the length of contribution period and calculating the insurance contribution necessary for obtaining social security of various types) during the years of independence of Ukraine (1991-2021). The prerequisites for legislative changes and consequences are emphasized. The critical assessment of the quality of legislation is also given, taking into account the large number of decisions of the Constitutional Court of Ukraine on declaring a number of provisions of the legislation to be unconstitutional, which indicates insufficient attention of the legislator to the non-violation of constitutional guarantees of social protection of people. Attention is drawn to innovations in legal regulation caused by the military operations in eastern Ukraine and the respiratory disease COVID-19 caused by the SARS-CoV-2 coronavirus. This article examines some legislative changes that attracted some significant public interest and concerned a considerable number of people. Conclusions. When declaring provisions unconstitutional, it is not always logical to continue the settlement of legal relations on a disputed issue, which leads to a vacuum in legal regulation. The presence of inconsistencies in regulatory legal acts indicates the need to analyse the current legislation and improve the quality of documents. The issue of crediting the period to the insurance record when the employee, who was called up for service in the armed forces, participated in the ATO in 2014-2016, needs to be resolved, and therefore, it is proposed to amend Articles 11 and 40 of the law of Ukraine "On Mandatory State Pension Insurance" accordingly. Keywords: social insurance, pension reform, contribution period, single social contribution, salary compensation.

scholarly journals LEGAL STATUS OF THE POLICYHOLDER IN THE COMPULSORY STATE SOCIAL INSURANCE AGAINST AN ACCIDENT AT WORK AND AN OCCUPATIONAL DISEASE

2020 ◽  
Vol 1 (9) ◽  
pp. 43-50
Author(s):  
Oleksii Soloviov ◽  
Keyword(s):  
Occupational Disease ◽  
Social Insurance ◽  
Legal Status ◽  
Civil Law ◽  
Insurance Premium ◽  
Material Loss ◽  
Social Contribution ◽  
The Law ◽  
Definition Of ◽  
Compulsory State

The article considers the definition of the insured, which is contained in the Law of Ukraine «On collection and accounting of a single contribution to compulsory state social insurance» and based on this it is concluded that it includes only the persons and the main obligation of the insured – payment of insurance premium and does not establish additional or qualifying features that the insured must have. Given that the social security insurance mechanism was borrowed from civil law, the author examined the definition of the insurer from the standpoint of civil law and concluded that the presence of insurance interest is a prerequisite for determining a person as an insured and proposed his own definition of insurance interest – a certain property interest related to the need to suffer material loss in connection with damage to life, health and ability to work of the insured person as a result of an accident or occupational disease that occurs during the performance or in connection with the performance of certain work in the interests of the insured. The author emphasizes that the insurers in the relationship of social insurance against accidents at work and occupational diseases can be primarily employers. Based on the results of the analysis of the definition of the employer in various regulations, it was concluded that there is a certain inconsistency in science and legislation regarding this term, and therefore the legislative definition of the employer needs to be specified. This made it possible to develop proposals for making the necessary changes to certain regulations that contain this term. The concept and features of a single social contribution are researched. Peculiarities of insurance of persons performing works on the terms of civil law contracts are analyzed. Emphasis is placed on the unresolved issue of the customer - an individual who uses the work of other individuals under a civil contract, but without registering them as a business entity. It is believed that such persons should also act as payers of the single social contribution, and therefore it is necessary to amend the Law of Ukraine «On the collection and accounting of the single contribution to the obligatory state social insurance».

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