Administrative and legal aspect of financing the social security of citizens of Ukraine)
Students Name: Pshoniak Vladyslav Andriiovych
Qualification Level: magister
Speciality: Law
Institute: Institute of Jurisprudence and Psychology
Mode of Study: part
Academic Year: 2020-2021 н.р.
Language of Defence: ukrainian
Abstract: Pshoniak V.A., Bortnyk N.P. Administrative and legal aspect of budgetary and extra-budgetary financing of social security of citizens of Ukraine. Master’s thesis. – Lviv Polytechnic National University, Lviv, 2020. Carrying out social policy aimed at ensuring the conditions of human life, the realization and development of its intellectual and professional potential, is one of the main functions of the state. An important place is occupied by a developed system of social protection, the financial support of which is provided by state and non-state funds. Denmark spends the most on social protection (including health care) - 58.3%; Germany - 58.8%; Finland - 57.3%; Norway - 56.3%. In general, in the EU countries about 54.9% of all public funds are spent on social protection [1]. It should be noted that despite the financial and economic crisis and a number of measures aimed at reducing spending, in most European countries there is still a gradual increase in public social spending in both absolute and relative terms. This increase in public social spending during the crisis is due, firstly, to the growing number of people in need of social assistance, and secondly, the desire of governments through social assistance to increase domestic consumer demand to improve the economic situation in the country [2]. Ukraine has inherited an extensive system of social protection, which over the years of independence has been supplemented by many different social programs and benefits. On the one hand, this allowed to cover the vast majority of the country’s population with various forms of social protection, and, on the other hand, significantly increased the burden on public finances, which in permanent economic and financial crises can not fully ensure deficit-free financing of growing social protection needs [3]. The size of basic social benefits in Ukraine remains extremely low, and the cumbersome social protection system has become ineffective in terms of achieving its main goals - reducing poverty, reducing income inequality and improving the quality of life. Imbalances in economic development and difficult socio-demographic situation only worsen financial provision of social protection of the population, which in the future may create real threats to the national security of Ukraine (both by provoking social explosions and through economic and financial crises). Therefore, the study of the problem of budgetary and extrabudgetary financing of social security is important both in theoretical and practical terms [4]. The object of the study is public relations related to the peculiarities of the formation, functioning and development of the institution of financing the social security of the population of Ukraine in terms of their administrative and legal regulation in the budgetary and extrabudgetary dimensions. The subject of the study is budgetary and extra-budgetary financing of social security of the population of Ukraine in terms of its administrative and legal regulation. The purpose of the study is a systematic, comprehensive analysis of the legal nature of the institute of social security financing and problematic aspects of the functioning of the institute of social security financing in Ukraine, as well as assessment of the current state of budget financing of social protection and justification of its improvement. Achieving this goal necessitated the solution of tasks: disclosure of the concept and legal content of the institution of financing social security of citizens of Ukraine in the administrative and legal aspect; clarification of the legal grounds, scope, sources and subjects of social security financing; outlining the administrative and legal status of target budget and extra-budgetary funds in the system of financing social security of the population of Ukraine; formulation of a model for improving the financing of social security in Ukraine, as well as recommendations and proposals corresponding to this model for improving the characteristics of the administrative and legal status of the subjects of social security financing in particular and the quality of the transformation of the institution. The main sources of funding for social security are the state and local budgets, which, unfortunately, are not enough to finance social security. The financing of social security of the population depends on the state of the economy in the country and should be carried out through the integrated use of all sources of funding and optimization of their structure. Important in this regard are the issues of reducing the state’s participation in social security of citizens, in optimizing social security legislation, in reducing the number of social benefits for certain categories of their recipients and the introduction of targeted assistance [5]. Keywords: social security, funding of social security, budget funding of social security, extra-budget funding of social security, budget special-purpose funds, extra-budget special-purpose funds. References: 1. General government expenditure by function. Eurostat : website. URL: http://ec.europa.eu/eurostat/data/database (access date: 02.04.2020). 2. Мальований М. І. Оцінка бюджетного фінансування соціального забезпечення в Україні. Вісник соціально-економічних досліджень. 2020. № 1. С. 116-135. 3. Степанова С. В. Фінансування соціального захисту в умовах децентралізації: зарубіжний досвід та національні реалії. Інвестиції: практика та досвід. 2016. № 22. С. 73-79. 4. Кириленко О. П., Огінська А. Ю. Фінансування соціального захисту населення в Україні: тенденції та перспективи. Інноваційна економіка. 2018. № 1–2. С. 175–182 5. Кропивницький М. О. Про поняття джерел фінансування соціального забезпечення. Вісник Національного університету «Львівська політехніка». Серія: Юридичні науки : збірник наукових праць. 2016. № 850. С. 39–47.