БЮДЖЕТНЕ ФІНАНСУВАННЯ СОЦІАЛЬНОГО ЗАБЕЗПЕЧЕННЯ В УКРАЇНІ

Анотація

The purpose of the article is to analyze the state and trends of the budget financing of social security in Ukraine, identify the main problems and develop ways to further its development. Methodology of research. Solving the tasks set in the article is carried out with the help of such general scientific and special research methods: analysis and synthesis, systematization and synthesis, a dialectical approach. Findings. The article deals with the economic essence, organization and legal aspects of social security and protection of the population in Ukraine, analyzed the situation in the area of expenditures of state and local budgets on social protection and social security in recent years, and identified the main problems in this area. Priority directions of financing of social protection of citizens at the expense of state and local budgets are considered. Practical value. The article substantiates that the implementation of the proposed measures may contribute to increasing the budget financing of social security. Keywords: social security, social protection, state budget, budget expenditures, local budget, budget financing. REFERENCES 1. Stashkiv, B. I. (2016) Pravo sotsialnoho zabezpechennia. Zahalna chastyna [The right to social security. General part]. Chernihiv : PJSC “PVK” “Desna”, 692 p. [in Ukrainian]. 2. Stepanova, O. V. (2016) Finansuvannia sotsialnoho zakhystu v umovakh detsentralizatsii: zarubizhnyi dosvid ta natsionalni realii [Financing Social Protection in Conditions of Decentralization: Foreign Experience and National Reality]. Investments: Practice and Experience, 22, pp. 73–79 [in Ukrainian]. 3. Official site of the State Treasury Service of Ukraine. www.treasury.gov.ua/ main / uk / index. Retrieved from http: //www.treasury.gov. ua/ main / uk / index [in Ukrainian]. 4. Social Expenditure Database / OEND. http:// stats.oecd.org/Index.aspx? datasetcode=SOCX_ AGG. Retrieved from http://stats.oecd.org/Index. aspx? datasetcode=SOCX_AGG [in English]. 5. Osipova, L. V. & Plakhtiy, V. G. (2018) Finansove zabezpechennia sotsialnoho zakhystu naselennia v Ukraini: suchasnyi stan ta perspektyvy [Financial Provision of Social Protection of Population in Ukraine: Current State and Prospects] Problemy ekonomiky ta politychnoi ekonomii – Problems of Economics and Political Economy, 1, 125–138 [in Ukrainian]. 6. Martsenyuk, O. V. (2015) Sotsialnyi zakhyst naselennia Ukrainy [Social protection of the population of Ukraine]. Teoretychni i praktychni aspekty ekonomiky ta intelektualnoi vlasnosti – Theoretical and practical aspects of economy and intellectual property, 2 (3), 166–170 [in Ukrainian]. Published:   2019-06-14

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