Financing Of Social Protection Research Articles

SOCIAL PROTECTION AND SOCIAL SECURITY IN UKRAINE UNDER MARTIAL LAW

Introduction. Features of the financing of social protection and social security in conditions of large-scale war include increased spending on military needs, assistance to IDPs, reconstruction of damaged infrastructure facilities, and provision of medical assistance to the injured. On the other hand, martial law can lead to a reduction in spending on social programs due to the redistribution of budget funds to the country’s defense needs. The study of this topic will make it possible to understand how the military conflict affects the financial possibilities of providing social protection and social security for the population of Ukraine, to identify problematic aspects and to look for effective financing strategies in such conditions. The purpose of the article is to reveal the theoretical and practical foundations of the financing mechanism of social protection and social security in Ukraine, to identify possible strategies and prospects for optimizing this system in the face of new challenges. Results. The theoretical foundations of financing social protection and social security in Ukraine are highlighted. The dynamics of budgetary financing of social protection and social security and the structure and composition of expenditures of the State and local budgets for social security and social security are analyzed. The peculiarities of expenditures on social protection and social welfare in the conditions of a large-scale war are highlighted. The main problems were revealed and ways of improving the system of financing social protection and social security were formed. Conclusions. The beginning of a large-scale war on the territory of Ukraine significantly affected the social protection of the population. The hostilities caused an increase in expenses for social assistance, and in the future only an increase in this item of expenses is predicted. In the post-war years, spending on social protection and social security will only increase due to a significant increase in war veterans, persons with disabilities, IDPs affected by the military conflict, as well as citizens who will suffer from economic difficulties and social challenges caused by the war. Therefore, today, an important task for the state is to ensure social protection and social security during such a crisis situation as war, and in the future - comprehensive regulation of the social protection system of Ukraine.

Reforming Social Protection under Ideological Influences and Preferences. Social Protection Between Austerity and Other Reforms - The Case of North Macedonia

This research provides an analysis of reforms in the transition period with a special focus on the last decade regarding the social protection system as a crucial social policy domain in North Macedonia. From a methodological point of view, the research is based on a literature review and quantitative methods. It provides empirical evidence in the form of a survey conducted with various interest groups and political parties nationwide. The empirical results in the form of perceptions show a tendency of interest groups and political parties preferring social-democratic ideological values on issues such as social protection financing, social services delivery and the central role of the state in welfare provision. On the other hand, based on the literature review and policy analyses, there is evidence of a tendency of neo-liberalizing social policy in the country, in which principles of conditionality and eligibility, cuts in benefits, marketization of social services, etc., have become dominant trends in the last decade, thus transforming the social protection system in essence. Therefore, two questions should be asked: What kind of social protection system do we have? What kind of social protection do we prefer ideologically?

Ensuring organisational and legal conditions for financing the social sector of Ukraine

The legal aspects of regulation of budgetary financing of social services have been analysed, and the main directions of improving the efficiency of the system of budgetary financing of social protection and social security of the population of Ukraine in modern conditions have been identified. Based on the analysis of scientific views, theoretical approaches to building a budget system in the context of social protection have been considered. The shortcomings of legal regulation of mechanisms for financing the provision of social protection services have been identified, and the main factors for improving the efficiency of budget financing and the inclusiveness of social protection have been described.
 The main task of the State in the context of social protection of the population is to fully and timely fill the relevant budgets and to finance social protection measures within the limits established by the budget. It has been noted that today the State system of budgetary funds management for financing social benefits remains one of the main components of the general and comprehensive social protection system of Ukraine. However, the practice of organising the budget process in Ukraine in the current socio-political conditions is characterised by an imbalance in the state and regional programmes of economic and social development. The main factors of disruptions in the functioning of the system of financing the social protection sector in Ukraine have been considered. There is a gradual reduction in the share of expenditures on social protection and social security from 30 % to 15 % of the consolidated budget in 2016–2022, while social spending is actually growing in monetary terms. It has been determined that although the Budget Code of Ukraine regulates the financial independence of local budgets by assigning to them the relevant sources of budget revenues, the actual level of revenue formation does not allow them to properly fulfil their own powers in the field of social protection of the population.
 It has been noted that in the context of decentralisation, amendments to the budget legislation should take into account the provision of real rights to pursue an independent socio-economic policy at the local level and at the same time ensure the effective exercise of their own and delegated powers. Provision of local and regional authorities with revenues sufficient to finance their powers should be done through decentralisation of budgetary funds, which will help to achieve a balance of regional and local budgets.

FINANCING THE SOCIAL SERVICES OF UKRAINE AT THE PRESENT STAGE IN THE CONTEXT OF BALANCED DEVELOPMENT OF THE TERRITORIES

Annotation.
 Introduction. The article investigates the main problems in the field of social protection of the population in Ukraine that require an immediate solution. The theoretical approach to the financial support of the social sphere is considered. The reasons for the negative impact on the implementation of budget policy in the social protection system are investigated. The financing of social protection and social security, health and education from state and local budgets of Ukraine is analyzed. Changes in the system of social protection through the transformation of financing of the social protection system are determined.
 The purpose of the article. It is worth exploring the financial support of social services in Ukraine in recent years. It is also worth offering possible ways to counteract the underfunding of the social sphere from the budgets of different levels.
 Results. Formation of national social security in the system of public finance management should be carried out on the basis of the system of fiscal norms and to be focused; to ensure effective forms of supporting various social groups that require social protection; transition to cash provision of welfare; Personal assistance to the state is included in income of individuals and families. Taking into account that wages are still the main source of income in Ukraine, it is necessary to increase its share in income, paying special attention to minimal hourly remuneration.
 Conclusions. The main reason for the negative impact on the implementation of fiscal policy in the social security system is mainly reflected in the implementation of the budget expenditures approved by the state. In addition, during the research process, we have found that in the state budget of Ukraine, social security expenditures and social insurance funds have increased more than doubled over the past five years, indicating the lack of funds in this area.

Financing social protection in Ukraine on the basis of EU best practices

The paper analyzes the main aspects of the organization and support of territorial communities in the field of social security of the population of Ukraine. The main directions of development of the process of providing social services are outlined. The main instruments of budget financing of social protection and social security of the population of Ukraine are determined and the effects that affect the volume of expenditures of the State and Consolidated budgets on the social sphere are investigated. The existing problems in the field of social security are studied and the need to harmonize social standards with the standards of the European Union is emphasized. The thesis is put forward on the need to implement a number of measures for Ukraine's timely response to the sharp increase in socio-economic needs in the global crisis. Emphasis is placed on the problems and prospects for the development of social security in the decentralization process. The range of problems for the effective response of social policy to rapid changes in the development of the modern world economy is outlined. The necessity of the analysis of the EU experience in the field of social security and the need to adapt the best European practices in order to comply with the Western European models of social protection and / or social insurance is substantiated. The need to apply the tools of theoretical and methodological analysis of the conceptual foundations of sustainable development of social security to specific circumstances and realities in Ukraine. The study focuses on the relevance of strategic and operational objectives of the new Law of Ukraine "On Social Services" and the need for further harmonization of existing legislation with the basic standards of the Council of Europe and the European Union.

Social service in the system of social protection of the population: theoretical, methodological and financial aspects

Social service in the system of social protection of the population: theoretical, methodological and financial aspects

Problems and Prospects of Budgetary Financing of Social Protection in Ukraine

The sphere of social protection of the population occupies an important place in the socio-political life of the country. For the qualitative development of the social protection system, it is necessary to ensure the priority flow of funds in this area. Budgetary funds, which are the main source of financing, are a financial guarantee for the citizens of the country to receive the necessary level of social services. The study analyzes the dynamics of financing social protection from budget funds. The problems of financial support in this area have been identified. The peculiarity of financing the system of social protection of the population in Ukraine is that it was conceptually and practically formed on the basis of a significant role of the state, thereby directing a significant part of the expenditures of budgets of all levels to this industry. The dynamics of changes in financing of social expenditures from all types of budgets of Ukraine and their structure has been investigated. Part of budget expenditures on social protection in the structure of total budget expenditures is growing much more slowly than total budget expenditures due to the stagnation of almost all of its components. In monetary terms, the gap between deductions for social protection of the population becomes even more noticeable. And although in recent years in Ukraine the size of public expenditures directed to social protection of the population has increased, many types of social benefits and allowances have turned out to be insufficiently ineffective. This increases the unproductive burden on public finances and creates significant distortions in social protection. The main directions for the further development of the sphere of social protection should be the optimization of powers for the implementation of expenditures between the authorities of all levels. Endowing local and regional authorities with revenues sufficient to finance the assigned powers through decentralization of budgetary funds will help to achieve a balance between regional and local budgets. This will help optimize the social security system and improve the quality of life of the Ukrainian population.

Асиметрії фінансування видатків місцевих бюджетів на соціальний захист та соціальне забезпечення

Budget financing of social protection and social security is one of the important factors of social development, which determines the standard of living and well-being of the poorest. The leading role of local budgets of Ukraine in the implementation of the social function of the state is determined by increasing the efficiency of the process of providing public services due to proximity to their immediate consumer. This process is based on the principle of subsidiarity, requires a sufficient level of financial security of local governments and demonstrates the basic idea of the concept of budget decentralization. The current practice of financing measures for social protection and social security of the population by local budgets of Ukraine is analyzed in the article in order to determine its effectiveness in conditions of limited budget resources of the state and the need to provide social guarantees for citizens. The grouping of EU member states according to the priority of expenditures on social protection of the population was conducted, a comparison with the corresponding indicators in Ukraine was made. The share of expenditures on social protection and social security of the consolidated budget in the GDP of Ukraine is calculated. The role of expenditures on social protection and social security in the expenditure part of local budgets of Ukraine is determined, their structure is considered. It is proved that the financing of social expenditures is chaotic; there are no steady trends in the dynamics of the share of individual components of social expenditures. In view of the reform of budget decentralization in Ukraine, the distinction between budget financing of social protection in the context of state and local budgets is studied. It is determined that the share of expenditures on social protection and social security in the structure of local budgets of Ukraine is high, however, in practice it does not always provide an adequate level of quality of social services to the population. The need to develop a comprehensive approach to reforming the budgetary mechanism for the implementation of the social function of the state on the principles of stability, transparency and balanced parity of interests of the state and society is substantiated.

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

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.

Application of the neutrosophic system to tax havens with a criminal approach

The investigation questions transparency (legitimacy) on the one hand and tax evasion (illegality) at tax haven on the other, so this paper the highlights importance of tax havens, either to the detriment of economies suffering from significant capital flight or to the benefit of jurisdictions declared as paradises, whose economy had been favored by the inflow of capital and investment Foreign. Tax havens are mechanisms of defense of wealthy taxpayers who seek to escape with their wealth from state taxes with progressive tax systems for the financing of social protection, education, and security of their population. Much of the study had to be based on the analysis of the information collected to clarify its importance with the support of neutrosophic numbers for the determination of fuzzy sets for a better understanding of the phenomenon under study inserted in tax havens. Besides, the heuristic evaluation methodology was used, as a form of financial investment with neutrosophic representation, since it allowed the search for qualitative results that helped to emphasize investment problems in those States, territories or jurisdictions that do not have taxation, profits, or apply it at very low rates, with serious limitations in the exchange of information (bank secrecy) and a marked absence of transparency. As the main conclusion, it was argued that governments should continue their transparency campaigns to prevent the continued use of money of public origin as a consequence of illegal acts, without affecting the sovereignty of each country.

IMPERATIVES OF BUDGETARY FINANCING OF SOCIAL PROTECTION AND SOCIAL SECURITY IN UKRAINE

Introduction. The state of financial provision of social protection at the expense of budgetary funds is an important issue for each state. Purpose. The purpose of the article is to scientifically substantiate the theoretical foundations of social protection of the population and the sources of its financial support. Results. Expenditures on social protection of the population occupy a significant place in the state expenditures of Ukraine. Through the system of social protection during 2010–2016, about 23% of GDP was allocated. A tendency towards a decrease in their share (in 2016 – 18,2%) was revealed. Budget financing takes the lead in the system of sources of financial support. Due to the budget system, 10.8% is distributed, while in the structure of total expenditures of the Consolidated Budget expenditures on social protection and social security make up 59,6%. A comprehensive analysis of the dynamics of volumes and structure of budget financing during 2007–2017 was conducted. A tendency towards annual growth of expenditures on social protection has been established, and it has been found that their growth rates during the investigated period significantly exceeded GDP growth rates. A significant level of centralization is established. Such a situation requires the optimization of budgetary expenditures on social security and social security and the modernization of sources of their financial support. Conclusions. The main vectors for improving the budget financing of social protection and social security in Ukraine are: – decentralization of budget financing of social protection and social security; – provision of social transfers based on the verification of the property and financial status of the recipients; – the targeted nature of social assistance; – monetization of subsidies; – optimization of the state policy in the labor market with a view to its rapid adaptation to structural changes taking place in the economy; since socially-market economy is aimed not only at social protection, but also the creation of such an organizational and economic mechanism that would contribute to reducing the part of the population that needs state paternalistic care (social assistance).

Social Security: Issues, Challenges and Corrective Measures

In many parts of the world, in the closing years of the 20th century, social security systems have been under challenge. Some consider that the systems are too expensive, and that they harm the process of economic growth and development. Others point to deficiencies in the level of protection and the scope of coverage, and argue that in times of increased unemployment and other forms of labour insecurity, social security is more needed than ever. Particularly in the industrialised countries, social security systems must respond to new demographic challenges, such as ageing and changing family structures, with important implications for the financing of social protection. In some countries, there is dissatisfaction with the administration of social security, and calls for reform involve a review of the role of the State, the responsibilities of the social partners and the desirability of greater participation of the private sector.

Механизмы социальной защиты населения региона

This paper focuses on the importance and essence of social protection mechanisms, describes their legal, economical and organizational components. Social protection mechanisms are important elements of the social protection system. Social protection mechanisms are understood as a complex of economical, organizational and legal measures aiming at smoothing social inequality of population.The legal foundations of the social protection mechanism consist in the fact that the protective activity supposes legislative establishment of social obligations of the state and other subjects of social protection, and their strict legislative regulation.The role of an economical component of the mechanisms can hardly be overestimated as any protective activity demands material, financial costs, economical support. In principle, the state, business and population can be the sources of social protection financing. Their role and shares depend on a lot of factors. Social protection system will not function if it is not effectively organized. The organizational component of the mechanisms is a complex of activities for carrying out social protection measures. This component includes management, personnel, organizational, informational and other support of protective measures, their direct realization. The theoretical propositions are supported with the examples of social protection practice in Kuzbass. These examples chiefly demonstrate programmatically targeted approach to carrying out protective events in the region and sufficiently effective mechanisms of social protection of the population.

External Financing of Social Protection: Opportunities and Risks

Social transfers have reached the policy agenda of low‐income countries in Africa, where affordability is a key concern and aid dependence is high. In terms of magnitude, aid could make a substantial difference in relaxing the affordability constraint. This article addresses issues that arise as external financing is contemplated. Cash on delivery (COD) aid is discussed as an alternative aid contract when the political ownership is strong. The potential for external financing where political ownership is weak is also discussed, and the limitations of aid under such circumstances are recognised.

The Risk of Imbalances in the Financing of Social Protection in the Context of Demographic Ageing

Summary In the next decades, developed countries will experience dramatic changes in their demographic trends. The retirement of the wide baby-boom generations, the increase in life expectancy and the decline in fertility ratios are likely to modify the size and the age-structure of their populations. The expected population ageing in European countries will burden the pension systems, especially wherever the pay-as-you-go pillar is predominant. Recently, migration has received a widespread attention as a solution to expected population decline and ageing in these countries. The flow of (young) migrants to developed countries is perceived as a means to alleviate the financial burden of pension systems. The aim of this contribution is to clarify the issue of aging on labour and capital markets in a macroeconomic perspective. A special attention is given to the risk of imbalances in the financing of social protection in the context of demographic ageing.

Convergence Analysis of the Structure of Social Protection Financing

Expenditure on social protection in the European Union (EU) member states has been increasing rapidly over the last decade. To cover the increasing expenses, the countries need to find ways to increase revenues. Social protection financing systems and structure of financing vary across countries, but all of them use mainly two sources for financing: general government contributions and social tax revenue. The aim of this paper is to study the development of the structure of social protection financing at the main contributor level over the last decade, defining the trends that characterize the changes. We concentrate on convergence analysis of the structure of social protection financing, which is an important but, so far, insufficiently studied issue.

The financing of social protection in Europe: achieving the impossible?

Alarming messages are regularly launched into the public arena concerning the financing situation of the European Welfare States, and in particular their capacity to continue financing public pension schemes. Titles like: Sprengen Pensionslasten die Staatskasse? (Are pensions liabilities going to explode the State Treasuries?) are illustrative of the general trend. Depending on the source of such messages, their degree of reliability and credibility varies. Given the tremendous economic and political interests which are at stake, social protection has become a battlefield between different political ideologies and between public and private providers of social protection or private insurance. Financial data are a central element in this debate. All experts involved with social protection issues are bound to recognise that the future financing of social protection gives rise to serious problems, due to factors which include the excessively low level of economic growth, the unfavourable employment situation, the ageing of our society, the fierce international competititon and the budgetary constraints placed on governments in the run-up to EMU. Where divergences arise is in the conclusions drawn from these findings. Those who believe in solidarity will seek ways and means of keeping the public systems on their feet and adequately resourced: those who, on the contrary, favour less collective arrangements will recommend the development of private insurance systems to replace the public systems, thereby lightening the collective burden. A third possible future approach consists in a sort of flexible policy mix whereby people will be offered a choice concerning the level up to which they wish to join the collective insurance schemes. One thing, however, appears clear from the outset: whatever the option may be, the financing of future social or individual protection will require more money, and the option of individual insurance arrangements could well prove the most expensive choice. For this reason, as well as on social and political grounds, the maintenance of a financially-sound collective system of social protection emerges as preferable.

Justice sociale, inégalités, exclusion

Social justice, inequality, exclusion Mireille Elbaum Throughout the sixties and seventies in France, the question of ine- quality was at the very core of the social debate over the distribution of the fruits of growth. Since the beginning of the eighties, the very idea of combating inequality was however challenged and seen as inadequate, or even outmoded. New theoretical developments advanced concepts of justice which seemed to suggest a renewed consensus of opinion converging towards the notion of « equity », or which referred to complex and plural concepts of justice, born from the confrontation of diverse ways of reasoning. And the concomitant, often reductionist, re-interpretation indirectly resulted in a situation whereby the priority formerly given to the problem of inequa- lity within economic and social policies was abandoned. In this context, the attenuation of traditional disparities in income, property, and living conditions ceased in the eighties. The mechanisms guiding the reproduction of « social classifications » were hardly questio- ned, despite the upheaval which occured within professional and social structures. And the « democratisation » of education did not, in itself, have any significant effect on the « inequality of opportunities », in a context where the diploma as a criterion for entering the working world could only exacerbate expectations and frustrations vis-a-vis the school system. Above all, with the development of mass unemployment, problems of precarlousness and underemployment were thereafter presented as the main type of inequality afflicting French society. The growing awareness of the existence of « new forms of poverty », partially revealed by the « RMI » (French system of income support), contributed to challenging the global objective of combating inequality, and resulted in a more and more extensive, commonplace use of the notion of « exclusion », making the « fight against exclusion » a policy in itself, disassociated from the overall functioning of the society. Furthermore, the challenge to inequality was also set against a « necessity for economic efficiency » which, according to certain theories, called for a greater dispersion in salaries, and a system of benefits and witholdings that would not penalise increases in income. The pertinence of these theories is however questionable ; the link between social dispa- rities and economic performances has not been established, whether we consider a dispersion in salaries on the whole, the specific role of the minimum wage, or the effects of unemployment compensation and wel- fare benefits. It would appear dangerous, in France, to envisage an economic and social model based on an increase in disparities, with the risk of affecting the economy's global competitiveness, of developing poverty further and of pushing workers to opt for idleness when confronted with low wages, all in return for an only apparent decrease in unemployment. Even if new contours and new methods are needed, global policies to combat inequality must be placed at the centre of the debate once again, and considered as the major axis in reforms affecting the Welfare State, concerning the regulation of public health expenditure, the financing of social protection, tax reform, or the rehabilitation and overall transpa- rency of the mechanisms guiding collective solidarity. On the other hand, one of the main criticisms of the Welfare State concerns its difficulty to fully integrate the extent and the multiplicity of the exclusion phenomena. They were able to defend the idea that exclu- sion should become the central, if not exclusive, axis in social policies. The temptation then was to oppose the fight against exclusion and the fight against inequality, setting them off one against the other. However, today this type of concept has come up against important limitations and re-insertion policies now need to reconsider the impor- tance of an objective of social justice in its entirely to serve as a guideline for their renewal. This is particularly true in the field of education, through geographical sectorisation, the pedagogical contents of courses and the mechanisms of selection through orientation and a choice of paths. This is also true for housing, where the assistance given to tenants in « HLM » (Council Housing) and to problem neighbourhoods buckles under the incapicity of the system of State Intervention when it comes to regulating the housing offer and to restoring spatial mobility. Finally, this is true for employment policies which, trough a multiplication of massive professional insertion measures, have indirectly reinforced a model of « activity sharing », the social cost and the fragility of which call for a reappraisal.