IMPERATIVES OF THE INFLUENCE OF PUBLIC FINANCES ON THE DEVELOPMENT OF THE SOCIAL SPHERE: THEORETICAL AND METHODOLOGICAL ASPECTS OF THE RESEARCH

Анотація

Introduction. The new reality and new challenges faced by the financial system of Ukraine determine other approaches to the management of public finances. An effective system of public finance management is a guarantee of the stability of socio-economic security, and therefore the issue of deepening the theoretical and methodological foundations of the study of the imperatives of the influence of public finance on the development of the social sphere and understanding the role of public finance in the system of ensuring the livelihood of residents are in demand and are of scientific interest. The purpose of the article is to substantiate the theoretical and methodological foundations of the study of the imperatives of the influence of public finances on the development of the social sphere. Methods. The research uses methods of analysis, logical generalization, as well as comparison and formalization. Results. The concept of the study of the imperatives of the influence of public finances on the development of the social sphere is proposed, which reveals the interrelationships of these spheres and the variability of long-term and shock transformations of the environment of the distribution of public finances. The consequential-target approach to determining the imperatives of the impact of public finances on the social sphere is substantiated. It provides for the identification of the main imperatives – sustainability, geopolitics, geoeconomics, spatial balance, regulation, market self-regulation, inclusiveness, technology, network connections, openness, as well as the positive and destructive consequences of their influence in the synergy of the distribution of public finances and ensuring the development of the social sphere. It was established that the general goal of the influence of the imperatives of public finance on the social sphere should be the financial well-being of the population, as well as the sustainability of financing human capital and the development of social infrastructure. Poverty, lack of savings, social stratification, inequality and economic immobility of the population are defined as absolute destructive factors.

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