Bireysel emeklilik rejimi: OECD ülkeleri ile karşılaştırılarak Türkiye' de uygulanabirliği
Özet
SUMMARY In recent years, social security systems' problem is the most important problem that the developing and developed countries have faced. In developing Countries high unemployment rate, informal economic activities and populist applications and in developed countries ageing population, lower fertility rate and increased average life effected the actuarial balance negatively. Nesessary conditions to be retired, such as minimum contribution period and minimum age limit have been increeasing continuiosly. Debates on social security system have been increased in our country too. In the existing system, it is said that the system could not have been carried on and it is required to restructure. Some legal regulations, related to age structure of the retirement system, were impose., After that a new system (Individual Account System) shared the government's responsibility on the social security, were established. This new system will give the second retirement opportunity to the people who has relatively high income. The aim of the Individual Pension System is to provide financially secure retirement product for individuals who have savings to get additional pension at retirement. It is based on voluntary participation for individuals and employers. It operates as a fully funded defined contribution plan. The Law provides legal enviroment for implementation of privately managed supplementary pension such as providing pension plans, collection of premiim, investing individual funds and annuities at retirement. The aim of this study is to evaluate the Individual Pension System and to develop and to make some suggestion on the system which is suggested a solution of the retirement system.