СТАН ТА ТЕНДЕНЦІЇ БЮДЖЕТНОГО ФІНАНСУВАННЯ СОЦІАЛЬНОГО ЗАБЕЗПЕЧЕННЯ В УКРАЇНІ
THE STATE AND TENDENCIES OF THE BUDGET FINANCING OF SOCIAL SECURITY IN UKRAINE

Summary/Abstract: Social security is a necessary functional element of a developed country. In current state finances crisis conditions the optimization of financial support plays the especially important role. This optimization can only exist in terms of an objective estimation of social security state. Government expenses are the components of social security financing system. On the basis of analysis, the author determines that the state social security expenses have been extremely rising during 1996-2011 in Ukraine. Consequently, the social expenses share in the master budget of the country increased for 37.04% in 2011 (compare with 21.3% in 1996). This indicates that the social directionality of the budget system is increased. In spite of increasing nominal numbers of social security financing, the author reveals its financing state in Ukraine as inappropriate. The main causes of this are: the significant quantity of social programs and subsidies are implemented without determination of precise financing sources; the low share of private means in the sources of financing; the low level of personal social advantages; the significant amount of transfers in natural form etc. The author performs the comparative analysis of social security state expenses structure due to the functions. The analysis determines the significant deviation in favor of retirement support. The main burden of social security program financing is put on the local budgets which don’t have the sufficient amount of own financial resources. The author considers the main problems of social security financing on the local level. The performed research gives the conclusion that the present system of social security state financing in Ukraine is inefficient and burdensome for the state finances. The main tendencies of its reformation should be: changes of inter-budget proportions, optimization of financial flows, a decrease and an overview of the significant share of subsidies and advantages, an increase of control of targeted sources usage

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