ANALYSIS OF INDIVIDUAL STRATEGIES OF PARTICIPATION IN THE STATE PENSION SYSTEM

Abstract

The article deals with the methodological principles of the analysis of the strategies of human participation in the state pension system and their influence on the shadow economy. The behavior of tax evasion and participation in the pension system is investigated based on the interpreted Alingham-Sandmo model. The main levers of influence on the “shadowing” of wages have been identified. A methodology has been developed for the analysis of individual strategies for participation in the Pay-as-you-go pension system using game theory. The conducted studies have revealed the need for a more detailed modeling of the accumulative pension system.