Özet:

There has been a substantial increase in the role of privately managed defined contribution pension schemes besides the public retirement system along with the reforms in many countries. In this context, retirement savings have become increasingly individualized. In Turkey, individualism in pension savings has occurred with the new individual pension scheme in 2003 and with the current reforms, individual retirement savings has increased. The purpose of this study is to discuss the structure of the individual pension system in Turkey and investigate the impacts of the changes which are enforced by the latest legislative arrangements. According to the recent indicators of the individual pension system, it is observed that there is rising interest to the system. We believe that along with the presentation of the system, the retirement difficulties which emerged due to recent reforms in public pension system, tax advantages and the government incentives are influential in the rising interest to the system.

Anahtar Kelimeler: