FINANCING METHODS OF SOCIAL SECURITY SERVICES: SOCIAL SECURITY FINANCING IN THE WORLD AND TURKEY A BRIEF OVERVIEW - SOSYAL GüVENL？K H？ZMETLER？N？N F？NANSMAN Y？NTEMLER？: TüRK？YE’DE VE DüNYADA SOSYAL GüVENL？？？N F？NANSMANINA KISA B？R BAKI？

Social security, a universal and human right, has for many years been a set of policies that have been implemented in different ways all over the world. The social security system, which is the main determinant of social protection and welfare in the countries applied, has been facing different problems for many years. At this point, the financing of social insurance is one of the most important problems mentioned. In order to ensure the continuity of the services together with the premiums collected by the social security institution, it is necessary to use the financing methods according to the risk factors provided to the insured. In order to count the methods of financing of social insurance; Capitalization method (Funding Method) based on fund accumulation approach and Distribution day method (Pay-as-you go system) according to contribution benefit approach. social security institutions in Turkey, are in three different formats, and also provide social security services against different risk factors. Performed for financing the social security system in Turkey and a general assessment study carried out in the world and in our country the system of financing by examining the characteristics and availability of financing institutions have tried to put forward an overall assessment. Within the scope of the study, it was seen that the financing deficit of “SGK” has increased continuously and it has been concluded that the current early retirement discussions on the social security system will further increase this gap