Malovanyy, Mykhaylo - In: Accounting and Finance (2014) 1, pp. 89-95
One of the most significant types of social security these days is the compulsory state pension insurance. Within the total expenditure of compulsory state social insurance the pension insurance costs increased from 85.5 % in 2001 to 91.18 % in 2011. Given the complicated demographic and...