SINGLE CONTRIBUTION TO THE COMPULSORY STATE SOCIAL INSURANCE: FEATURES, TRENDS AND PROBLEMS

Abstract

Introduction. Social insurance contributes to ensuring the necessary standard of living for the population and a balanced distribution of public goods. In today's conditions of financial, social and political instability, problems of functioning of the system of compulsory state social insurance are actualized. At the same time, the issue of financial support for this system, which is part ofa single contribution to the compulsory state social insurance, is ofgreat importance. Purpose. The purpose of the article is to find out the features, trends and problematic aspects of the functioning of a single social contribution as a source of the formation of financial resources of the system of compulsory state social insurance. Results. The article deals with the issue of the functioning of a single contribution as a source of the formation of financial resources of the system of compulsory state social insurance. The monitoring of the revenues of the single contribution to the compulsory state social insurance funds is carried out. The advantages and disadvantages of a single contribution to compulsory state social insurance are outlined. The attention is focused on the necessity of legalization of the fund of labor remuneration of economic entities as an important factor of influence on the financial provision of the system of compulsory state social insurance. Conclusion. In general, the principle of paying a single social contribution is practically applicable in all countries of the European Union, so the fact of its introduction brings our state closer to the generally accepted world standards. Taking into account that the income of a single social contribution to the compulsory state social insurance funds depends on the level of wagesjt is necessary to strengthen measures to create a system for stimulating the transition of workers from the shadow economy sector to the official one. Indeed, from non-payment of taxes and contributions from shadow incomes, the state loses billions of hryvnias of revenues to the state budget and funds of compulsory state social insurance, and workers remain without adequate social protection and adequate pension provision in the future. All this requires indepth study and practical solution.