Файл	Ном	Сабт карда шуд
Sharipova Mukhayo Mirzokabilovna	FEATURES OF IMPLEMENTATION AND FACTORS OF DEVELOPMENT OF PENSIONS	29

Authors:  Sharipova Mukhayo Mirzokabilovna - assistant department audit and revision TSLUBP; (Tajikistan, Khujand)

JOURNAL NUMBER: 4(59). YEAR OF ISSUE: 2021. LANGUAGE OF THE ARTICLE: Tajik

ANNOTATION

In this article, the author provides information on the problems of pension provision as a result of the reform of the pension system, amendments to laws, adoption of new decisions in the Republic of Tajikistan, which have aggravated the situation in the pension system. Since the elements of reforming and modernizing any system, especially the pension insurance system, can be achieved only gradually with the practical implementation of innovations and changes, the desired result can be achieved gradually. The author notes that the cost of pension programs (old age, disability, and survivor’s pensions) is about 88% of the total budget allocated for social protection.  He reviewed the state of the pension system in the Republic of Tajikistan in a number of areas, including demography, construction and type. In addition, this article presents a number of factors affecting the pension system of the Republic of Tajikistan in comparison with the minimum wage.

KEY WORDS

pension insurance, pension provision, pension programs, pension system, social protection, insurance payment.

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