Analysis оf Social Infrastructure Expenditure аnd its Effect оn Social Function оf the State

Анотація

In the article the current system of state administration of the socio-economic development of the country is appreciated. The assessments of the main indicators of the socio-economic development of the state are made. It is shown that the current administration of the social sphere excludes all kinds of incentives for economic development and corresponding growth of revenues of the state and local budgets. The realities of implementation of the basic principles of social responsibility by business entities are reproduced. The situation with the budgetary decentralization is present which showed only a slight improvement in local budget revenues. It is mentioned that the effect of two budget codes and constant changes to the formula for calculating the equalization of local budgets deprive them of long-term development. The actual change in the structure of cash income of the population is analyzed. The estimates of the structure of the expenditures of the Consolidated Budget of Ukraine and their comparison with the main taxes (personal income tax, corporate income tax, value added tax) are made. This has shown a decrease in real own income of the population, especially hired workers. The situation with unreasonable growth of expenditures of the consolidated budget of Ukraine for economic activity and comparison with other expenditures of the consolidated budget of Ukraine, in particular, on health care is shown. The study of the pressure on the budget of ever-increasing expenditures on the external debt servicing is given attention. The existing methodology of budget expenditure planning is analyzed. It is based on the need to maintain existing objects and institutions, and not on objective social needs. It has been established that the current system of state management of socio-economic development of the country based on the present institutional basis does not stimulate economic budget growth in general in Ukraine and its territories. The need to change the principles and approaches of budgetary provision of social expenditures, taking into account the situation with constant restriction of financing of such expenditures, is highlighted.

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