ОЦІНКА ФІНАНСОВОГО ЗАБЕЗПЕЧЕННЯ СОЦІАЛЬНОГО ЗАХИСТУ ОСІБ З ІНВАЛІДНІСТЮ В УКРАЇНІ

Abstract

The article analyses the main sources of financial provision for the social protection of persons with disabilities in Ukraine, including their own resources, budget resources at all levels and resources of enterprises of all forms of ownership; social trust funds, funds of charitable and social organizations and other sources. It is justified that socially oriented objects of expenditure are growing and account for a significant share in the structure of expenditure of the state budget. An analysis of the expenditure of local budgets on the social protection of persons with disabilities showed that expenditure in this area has been increasing since 2015, owing to the reform of decentralization. An evaluation of the activities of civil society organizations of persons with disabilities showed a decrease in the number of persons with disabilities who are employed and in the proportion of expenditures allocated to the social needs of persons with disabilities. Measures to improve the social protection and welfare of persons with disabilities in Ukraine are also financed from social welfare funds. Analysis of the provision of medical and social services by the Social Insurance Fund of Ukraine shows an increase in the number of persons with disabilities as a result of an industrial accident and an increase in the cost of medical and social services. It has been established that financial provision for the social protection of persons with disabilities from charitable organizations is provided in most cases in the form of targeted charitable assistance. The structure of the recipients of charitable assistance by category showed that the proportion of people with special needs among the recipients of charitable assistance was about 10 per cent. On the basis of the study, a number of problems affecting the well-being of persons with disabilities have been identified. Priorities have been set for the development of financial provision for the social protection of persons with disabilities. These include improving the targeting of social assistance, development of locally funded social protection programs, enhancing the social and labour integration of persons with disabilities, gender mainstreaming in the financial provision of social protection for persons with disabilities.