Оrganizational and methodological bases for improving the planning of state budget expenditure on the social protection of families with children
DOI:
https://doi.org/10.35774/visnyk2020.01.069Keywords:
social protection, social aid, state aid at birth, budget spending on social protection, planning of the state budget expenditures for social protection, minimum subsistence level.Abstract
Introduction. The fulfillment of social obligations of the state and realization of the constitutional rights of citizens for social protection are possible provided that a sound social policy and effective use of budgetary resources aimed at the realization of its goals are implemented. In view of this, there is an urgent need for an in-depth study of the theoretical and practical bases for the implementation of expenditures of the State and local budgets of Ukraine for social protection of the population, substantiation of expediency and development of recommendations for improvement of this process.
Methods.The theoretical basis of the research is the scientific development of domestic and foreign scientists on public finance and social policy. The following methods of scientifick nowledge were used in the research: induction and deduction, analysis and synthesis, comparison, generalization, associations, analogies and others.The purpose is evaluation of the state of budget financing of social protection of the population in Ukraine, identification of the main problems and development of proposals concerning improvement of budget expenditures of the state for social protection of families with children in the context of ensuring inclusive sustainable development of the state.
On the basis of the analysis and evaluation of the state of budget provision of social protection of the population in Ukraine, the main problems of its organization have been defined in the article. The necessity has been grounded and the directions of improvement of the order of realization of the state budget expenditures on social protection of the population have been substantiated.
Conclusions. In order to ensure the realization of social rights of citizens, the scientific and methodological approach to improving the planning of the state budget expenditures for social protection of families with children has been proposed, which foresees changing of the order of state assistance at birth of a child, taking into account certain parameters (the value of the statutory / actual minimum subsistence level for children up to 6 years of age and for able-bodied persons, the number of children under 3 years of age with one recipient of state aid at birth of a child; the number of recipients of the stated aid) and allows to improve the efficiency of spending of budgetary resources.
Discussion. Theprospectoffurtherresearchistodevelopmeasuresaimedatensuring a de centstandardoflivingforallcitizens.
References
Zatonatska, T. H., & Stavytskyi, A. V. (2010). Vplyv sotsialnykh vydatkiv na pokaznyky ekonomichnoho rozvytku krainy [Influence of social expenditures on indicators of economic development of the country]. World of finance – Svit finansiv, 2, 26–32 [in Ukrainian].
Lysiak, L. V. (2017). Finansove zabezpechennia sotsialnoho zakhystu naselennia v Ukraini: problemy ta perspektyvy [Financial support of social protection of population in Ukraine: problems and perspectives]. Bulletin of Dnipropetrovsk University – Visnyk Dnipropetrovskoho universytetu, Issue 11 (1), 23–30 [in Ukrainian].
Skurativskyi, V. A., Palii, & O. M., Libanova, E. M. (2003). Sotsialna polityka [Social policy]. K.: UADU. [in Ukrainian].
Lopushniak, H. (2011). Ekonomiko-orhanizatsiini aspekty zabezpechennia realizatsii prava nasotsialnyi zakhyst v Ukraini [Economic and organizational aspects of ensuring the realization of the right to social protection in Ukraine]. Galician Economic Bulletin – Halytskyi ekonomichnyi visnyk, 2 (31), 10–15 [in Ukrainian].
Makarova, O. (2004). Derzhavni sotsialni prohramy: teoretychni aspekty, metodyka rozrobky ta otsinky [State social programs: the oretical aspects, methods of development and evaluation]. Kyiv: Lira-K. [in Ukrainian].
Cichon, M., Scholz, W., Meerendonk, A., &Hagemejer, K. (2004). Financing social protection. Quantitative Methodsin Social Protection. Geneva : International Social Security Association [in English].
Nadraha, V. I. (2014). Sotsialni vydatky v konteksti finansovoi stabilnosti v Ukraini [Social expendit ures in the context of financial stability in Ukraine]. Finance of Ukraine – Finansy Ukrainy, 9, 44–51 [in Ukrainian].
Oparin, V., Fedosov, V., &Lovochkin, C. (2016). Finansova infrastruktura Ukrainy: stan, problemy ta perspektyvy rozvytku [Financial infrastructure of Ukraine: State, problems and prospects of development]. K. : KNEU [in Ukrainian].
Tropina, V. B. (2008). Biudzhetne zabezpechennia sotsialnoi funktsii derzhavy v Ukraini [Budget supportofthesocialfunctionofthestateinUkraine]. FinanceofUkraine– FinansyUkrainy, 5, 15–31[inUkrainian].
Chuhunov, I. Ya. (2003). Biudzhetnyi mekhanizm rehuliuvannia ekonomichnoho rozvytku [Budgetary mechanism of regulation of economic development]. K. : NIOS [in Ukrainian].
Biudzhetnyi kodeks Ukrainy : Zakon Ukrainy № 2456-VI vid 08.07.2010 r. [Budget Code of Ukraine № 2456-VI]. (2010, July, 8). Available at:https://zakon.rada.gov.ua/ laws/show/2456-17 [in Ukrainian].
Zvity Derzhavnoi kaznacheiskoi sluzhby Ukrainy pro vykonannia Derzhavnoho ta mistsevykh biudzhetiv Ukrainy z poiasniuvalnymy zapyskamy za 2004–2019 rr. [Reports of the State Treasury Service of Ukraine on the performance of state and local budgets of Ukraine with explanatory notes for 2004–2019]. Available at:http:// www.treasury.gov.ua [in Ukrainian].
Statystychna informatsiia Derzhavnoi sluzhby statystyky Ukrainy «VVP (1999– 2018 rr.)» [Statistical Information of the State Statistics Service of Ukraine «GDP for 1999–2018»]. Available at:http://www.ukrstat.gov.ua [in Ukrainian].
Zakon Ukrainy «Pro derzhavnu dopomohu simiam z ditmy» № 2811-KhII vid 21.11.1992 r. [The Law of Ukraine «On State Aid to Families with Children»№ 2811-ХII]. (1992, November, 21). Available at:https://zakon.rada.gov.ua/laws/show/2811-12 [in Ukrainian].
Zakon Ukrainy «Pro Derzhavnyi biudzhet Ukrainy na 2017 rik» № 1801-VIII vid 21.12.2016 r. [Law of Ukraine «On the State Budget of Ukraine for 2017»№ 1801-VIII]. (2016, December, 21). Available at:http://zakon5.rada.gov.ua/laws/show /1801-19 [in Ukrainian].
Zakon Ukrainy «Pro Derzhavnyi biudzhet Ukrainy na 2018 rik» № 2246-VIII vid 7.12.2017 r. [Law of Ukraine «On the State Budget of Ukraine for 2018»№ 2246-VІІI]. (2017, December, 7). Available at:http://zakon2.rada.gov.ua/laws/show/ 2246-19/page [in Ukrainian].
Zakon Ukrainy «Pro Derzhavnyi biudzhet Ukrainy na 2019 rik» № 2629-VIIIvid 23.11.2018 r. [Law of Ukraine «On the State Budget of Ukraine for 2019»№ 2629-VIII]. (2018, November, 23). Available at:http://zakon.rada.gov.ua/laws/show/2629-viii [in Ukrainian].
Faktychnyi rozmir prozhytkovoho minimumu za 2017–2019 rr. / Ministerstvo sotsialnoi polityky Ukrainy [Actual subsistence level for 2017–2019]. Available at:http://www.msp.gov.ua/content/socialni-standarti.html [in Ukrainian].
