The System of Non-State Pension Provision in Ukraine: Current State, Accounting, Taxation, and Development Prospects

The system of non-state pension provision in Ukraine plays a crucial role in forming additional sources of income for citizens in old age. This paper examines the current state of non-state pension funds, their legislative regulation, operational mechanisms, and financial stability. The key issues identified include low public trust, insufficient investment levels, and legislative restrictions. Prospective directions for development have been proposed, including stimulating public participation, improving state control mechanisms, and expanding investment opportunities. Special attention is given to analyzing international experience in pension fund operations and the possibilities of its adaptation in Ukraine. The main pathways for improving the system are outlined, aiming to enhance its efficiency and reliability in the long term.