ФІНАНСУВАННЯ ДЕРЖАВНИХ СОЦІАЛЬНИХ ПРОГРАМ: НОВІТНІ ПІДХОДИ ТА ІНСТРУМЕНТИ

Abstract

A characteristic feature of the current stage of development of society is the socialization of economic systems and the subordination of the economic function of the state to social goals. State social programs play an important role in achieving them. The current state of their implementation in Ukraine significantly raises issues related to the formation of an effective system of financial support for state targeted social programs. The limited traditional sources of funding for state targeted programs actualizes the search for alternative forms and ways of their financial support. Attention to this issue was paid in the works of such researchers: L. Alekseenko, L. Barannyk, A. Barrientos, A. Boyko, V. Danylyshyn, O. Danyliuk, I. Yevdokimova, V. Zayats, V. Zyuzina, L. Lysyak, E. Libanova, O. Luta, O. Malinowska, N. Morel, J. Palme, N. Pigul, O. Ponomarenko, I. Prikhno, O. Staff, O. Tulai, B. Shulyuk and others. Today's realities require new approaches to solving the problems of financial support of state targeted social programs. The task of this study is to develop theoretical and methodological foundations for the formation and use of state social programs, to identify problematic issues in the financing of social programs in Ukraine and to develop recommendations for their solution. The article proposes directions for modernization of the financial system of implementation of these programs using the latest approaches and tools. Among the wide range of new forms and methods of financing state social programs, it is recommended to focus on public-private partnerships, public social procurement; financial investment in social projects; financial instruments of social orientation, fiscal incentives.