Prykhodchenko O. Modeling the optimal structure of the pension system of Ukraine

The dissertation research is devoted to the development of a conceptual approach to modeling the optimal structure of the pension system of Ukraine, based on the integrated use of economic and mathematical methods and models of pension benefits from different levels of the pension system. The mathematical model of the analysis of person and the enterprise participation strategies in pension system and modeling of evasion from payment of means for pension maintenance by means of modification of model Alingham-Sendmo is improved; a model for calculating pensions from the solidarity and accumulative system has been improved, which takes into account the uncertainty of the ratio of the minimum and average wages. Overlapping generation model, which takes into account three levels of the pension system and the structure of the portfolio of contributions to the pension system has been developed. A methodical approach to solving the problem of reforming the structure of the pension system, based on different strategies of participants in the pension system of three levels, which allows to analyze the impact of the structure of contributions to the pension system on human income and expenditure, the state pension fund, profit and break-even point of enterprises. A decision support system for the selection of a private pension fund has been developed, which takes into account the qualitative and quantitative characteristics of private pension funds and helps individuals and employers to choose the optimal private pension fund to participate in the funded pension system. A comprehensive system of economic and mathematical models for substantiating the optimal parameters of the structure of the pension system has been developed, which consists in a multi-criteria assessment of the pension system. The system contains indicators of net income during a person's life, taking into account the coefficients of preference, the coefficient of salary replacement by pension, the total difference between income and expenditure of the solidarity pension fund, employers' pension expenditures per employee, in conditions of uncertainty of wage growth which makes it possible to take into account the impact of the structure of the pension system on the financial performance of all major participants in the pension system.