https://phaidrani.ni.ac.rs/o:2468 doi:10.5937/ESD2101001D http://creativecommons.org/licenses/by-nc-nd/4.0/legalcode Đurović- Todorović, Jadranka Đorđević, Marina Milanović, Sandra PENSION EXPENDITURE ANALYSIS: EMPIRICAL STUDY OF A SERBIAN LOCAL SELF-GOVERNMENT The problem of pension financing in the system of mandatory pension insurance in the Republic of Serbia became actual after the great economic crisis of the 1990s, although this problem had been present before. Accordingly, considerable attention has been paid to the analysis of determinants of pension expenditures. Considering the fact that in the Republic of Serbia the possibilities for reducing expenditures in the system of mandatory state pension and disability insurance have already been exhausted by reforms so far, it is necessary to consider other measures and possibilities for changing the design of the pension disability system. Therefore, the subject of this paper is the analysis of the relationship between pension beneficiaries, the type and amount of pensions. The aim of the paper is to analyze the influence of the pension beneficiary and the type of pension on the amount of the pension, based on the analysis of the collected data. Economics of Sustainable Development 5(1):1-12 eng 2020 application/pdf 560541 bytes info:eu-repo/semantics/article