Оrganizational and methodological bases for improving the planning of state budget expenditure on the social protection of families with children

Abstract

Introduction. The fulfillment of social obligations of the state and realization of the constitutional rights of citizens for social protection are possible provided that a sound social policy and effective use of budgetary resources aimed at the realization of its goals are implemented. In view of this, there is an urgent need for an in-depth study of the theoretical and practical bases for the implementation of expenditures of the State and local budgets of Ukraine for social protection of the population, substantiation of expediency and development of recommendations for improvement of this process. Methods.The theoretical basis of the research is the scientific development of domestic and foreign scientists on public finance and social policy. The following methods of scientifick nowledge were used in the research: induction and deduction, analysis and synthesis, comparison, generalization, associations, analogies and others.The purpose is evaluation of the state of budget financing of social protection of the population in Ukraine, identification of the main problems and development of proposals concerning improvement of budget expenditures of the state for social protection of families with children in the context of ensuring inclusive sustainable development of the state. On the basis of the analysis and evaluation of the state of budget provision of social protection of the population in Ukraine, the main problems of its organization have been defined in the article. The necessity has been grounded and the directions of improvement of the order of realization of the state budget expenditures on social protection of the population have been substantiated. Conclusions. In order to ensure the realization of social rights of citizens, the scientific and methodological approach to improving the planning of the state budget expenditures for social protection of families with children has been proposed, which foresees changing of the order of state assistance at birth of a child, taking into account certain parameters (the value of the statutory / actual minimum subsistence level for children up to 6 years of age and for able-bodied persons, the number of children under 3 years of age with one recipient of state aid at birth of a child; the number of recipients of the stated aid) and allows to improve the efficiency of spending of budgetary resources. Discussion. Theprospectoffurtherresearchistodevelopmeasuresaimedatensuring a de centstandardoflivingforallcitizens.