摘要：The paper deals with macroeconomic estimates of the impact of population ageing. It shows that the optimal choice of pension system is not a crucial issue. The main emphasis should be put on demographic and economic parameters influencing significantly the share of retirement pensions in our society. Presented approach is based on so-called pension schemes expressing discounted pension entitlements to 2014. It shows the liabilities to current and future pensioners for both men and women aged over 20 years. We present this model in three variants and illustrate its sensitivity to input parameters. This approach allows us to estimate the share of pension liabilities in gross domestic product that accounts for about 230% according to generally recommended approach. Pension entitlements represent a modern topic to be implemented in 2017 in national accounts. Pros and cons of this modern approach are discussed within our paper
关键词：Ageing of population; national accounts; pension liabilities; pension schemes
