Экономические науки/3. Финансовые отношения

P.G.S. Sukhovyi Denys

Taras Shevchenko National University of Kyiv, Ukraine

Forms of financing of state social security at the regional level in Ukraine

State social guarantees as a required element of the modern state of economic growth should be effective in the establishment and implementation. However, without adequate funding this issue will only theoretical aspect. The study forms and methods of financing of state social guarantees will allow to formulate the theoretical conditions for comprehensive development of social relations in society and increase welfare of the citizens in general .

Using the specific forms and methods of financing public social security at the regional level are made distributors and redistributive relations generated revenues of economic activity and the corresponding funds of funds. Thus the financing of public social security is based on the organizational and legal provisions and financial information, providing practical application of finance to achieve the defined goals and objectives.

Funding of public social security is done by using methods of budget financing, self-financing, loans and more. Each of these methods has its own feature practical application. In terms of budgetary financing included the definition of financing, the frequency of transfer of funds, the rules of certain types of expenses and more. While crediting the conditions of loans, guarantees and terms of return, payback and efficiency credits. When calculations are carried out self-financed feasibility and effectiveness of spending their own funds, a form of mobilization and more.

Note that always were and will be following areas of activity that require public funding. First are those areas that are unattractive to private businesses or of critical social importance. However, under certain conditions, the budget appropriation may be the main source of appropriations to the economy based on Keynesian theory of fiscal multiplier. Such conditions arise when practically impossible to use other forms of financial support, especially in times of financial crisis.

Credit as a form of financial support is a temporary use borrowed resources. If the self - is the original form of financial support, the credit, especially in a market economy is the main, the leading form. It is based on the principles povorotnosti, urgency, payment and logistics credits.

Loans - highly effective forms of financial support. First, achieve significant savings of social capital by using the same resources by different business entities. Second, the established principles require effective credit management.

A very important problem is to create a form of social needs by extrabudgetary funds. Here especially noteworthy use of business entities. The company through its revenue forms the social infrastructure that allows to meet the material and spiritual needs of its employees. Provides departmental work sanatoriums, rest homes, dispensaries, kindergartens, cultural institutions, concluded contracts for maintenance of the enterprise clinics, training. There is reason to believe that future volumes of financial resources of enterprises allocated for social needs, to grow and thereby partially off the load on the local and state budgets.

It should be noted that the indicators that characterize the financial support of social development must be detailed in terms of their sources of financing, ie the budget, funds businesses and other sources. In addition, it is reasonable to expect in costs per capita in terms of certain types - for education, social protection and support, training, health care.

The global financial science and practice their heritage have the funding of social protection: budget allocation, financial resources businesses, sponsors funds, funds of charitable institutions, insurance and others.

In the aspect of this study important is the issue of intergovernmental relations, including intergovernmental transfers as a tool for financing the state social guarantees to rehoinalnomu level. Movement of intergovernmental transfers in Ukraine is vertical in nature, ie the movement of budget transfers are only among the budgets of higher and lower levels are directly related administrative subordination [3]. However, in many countries, particularly in Germany has developed a system of horizontal intergovernmental relations - between the budgets of other levels, reflecting the democratic budget of these countries and the principle of mutual aid regions and localities [5].

According to the Budget Code of Ukraine intergovernmental relations are made through budget transfers, including the following: equalization subsidies, subsidies, funds transferred to the State Budget of Ukraine and local budgets with other budgets, and other grants. This effectively abolished the system of mutual settlements, which was the transfer of funds from one budget to another due to the redistribution of income or expenditure between them after budget approval [1].

As the experience of countries with developed market economies, there is now a new source of funding for Social Development - sponsorship and patronage. They can be treated as non-profit organizations and activities of some people to meet the needs of society as social guarantees. In theory, patronage and sponsorship can be defined as a form of investment in the social sphere. Most of this area of ​​activity is regulated by law. In Ukraine in 1997 enacted the Law of Ukraine "On Charity and Charitable Organizations" [2]. State fully encourage this activity by providing tax benefits and more.

Another form of state financing of social security at the regional level is a social insurance - pension, health, unemployment and in the case of accident, etc.. Insurance is designed for all engaged in the State, because it is involved in the creation of insurance funds.

Social funds have an important role in the socio-economic development of the state, because accumulating significant financial resources and influence the redistribution of financial flows at the macroeconomic level. However, the role of targeted extra-budgetary social funds in the financing of state social security complex is investigated by domestic academic economists [4]. Also, not formed a unified approach to issues of effective use of social norms and standards funding, their role in promoting the implementation of a comprehensive social security state. And since the state targeted extrabudgetary social funds is one of the most important sources of financing, the above requires the investigation of their role in the process.

Literature:

1.                     Бюджетний кодекс України [Електроний ресурс]. – Режим доступу: http://zakon.rada.gov.ua/cgi-bin/laws/main.cgi?nreg=2456-17&p=1314337286217713.

2.                     Закон України «Про благодійництво та благодійні організації» вiд 16.09.1997  № 531/97-ВР [Електроний ресурс]- http://zakon.rada.gov.ua/cgi-bin/laws/main.cgi?nreg=531%2F97-%E2%F0.

3.                     Суховий Д.І. Місцеві бюджети як джерело фінансування державних соціальних гарантій (на прикладі м.Києва) / Д.І. Суховий // Журнал «Інвестиції: практика та досвід». – К., 2011. - № 18.

4.                     Тропіна  В.Б. Фіскальне регулювання соціального розвитку суспільства [Текст]: [монографія] / Тропіна В.Б.; НДФІ. – К., 2008. – 368 с.

5.                     Федосов В., Опарін В., Льовочкін С. / Фінансова реструктуризація в Україні: проблеми і напрями: Монографія / За наук. ред. В. Федосова. — К.: КНЕУ, 2002. — 387 с.