Фінансування соціальних видатків крізь призму забезпечення соціальної безпеки держави

Abstract

Дисертація присвячена дослідженню теоретико-методичних та приладнихаспектів фінансування соціальних видатків з метою забезпечення економічної безпеки держави. Проаналізовано ключові концепції соціальної безпеки на національному рівні й обґрунтовано їх авторське бачення з врахуванням національної специфіки. Проведено аналіз соціальних видатків, здійснено оцінку їх ефективності з врахуванням сучасних викликів економічній безпеці держави. Проведено оцінку ефективності інтеграції ВПО у приймаючі громади в контексті загрози економічній безпеці та реформи децентралізації. За допомогою імітаційного моделювання оцінено вплив індикаторів соціальної безпеки на ключові індекси соціально-економічного розвитку в контексті зміцнення економічної безпеки держави. Визначено стратегічні вектори удосконалення фінансування соціальних видатків на національному та локальному рівнях в контексті забезпечення економічної та соціальної безпеки у довгостроковій перспективі. The dissertation is devoted to the study of theoretical, methodological and instrumental aspects of financing social expenditures in order to ensure the state’s economic security. The essence of economic security manifests itself in providing the economic development of the state in order to meet the social, financial and economic needs of citizens for the optimal cost of labor and the economical use of environmental resources. In this context we can already talk not only about economic, but also socio-economic-ecological security, connected with ensuring sustainable development of the economy. It has been substantiated that status of Ukraine is assessed as low according to different methods of assessing the level of national security. Indicators allowing to assess the degree of threats’ and risks’ impact on economic security in a social dimension include: the ratio of the minimum amount of pension to the subsistence minimum, the ratio of the average wage to the subsistence minimum, the unemployment rate, the amount of expenditures of the consolidated budget for education, the amount of consolidated budget expenditures for health protection and others. Consequently, the importance of an adequate level of financing of social expenditures in ensuring the economic and social security of the state is indisputable. The analysis of social expenditures has been carried out, the estimation of their efficiency taking into account the current challenges to the Ukraine’s economic security has been made. The analysis of key macroeconomic indicators of Ukraine 2010–2017 showed that parameters of Ukrainian citizens’ social standards of life remain extremely low, which, despite their annual growth is offset by the influence of inflationary processes. It has been established that since 2014 in Ukraine there has been a change in approaches to determining the importance of public benefit provision, according to which the system of limited budget resources distribution has become more oriented to those areas that help to improve the qualitative parameters of human development and have a positive impact on society. An assessment of the effectiveness of IDPs integration into host communities (hromadas) in the context of national security threat and reform of decentralization was made. On the basis of the use of simulation tools, an assessment of the impact of 19 indicators of economic security in its social dimension on the social and economic development indexes (SPI, LPI, QLI, FSI) has been evaluated. Indicators of similar indicators of Poland were chosen as desirable landmarks, because over the past 20 years Poland has significantly outstripped Ukraine in terms of economic and social development indicators. An assessment of the labor market dynamics showed that Ukraine is significantly behind the OECD countries in terms of employment, level of labor force participation, and unemployment. Although during 2000–2017 the level of officially registered unemployment in Ukraine declined from 11.5% to 9.0% and the employment rate increased from 51.3% to 53.9%. Compared to the OECD countries, this is enough moderate progress. The low labor force participation rate, which declines over the years (63% on average), remains a problem for Ukraine, while global practice demonstrates its optimal level of 70%. The analysis of the redistributive policy efficiency has shown that the largest gap in the primary incomes of the rich and poor in the EU-28 countries is observed in Denmark, Ireland, Latvia, Croatia, Great Britain, Belgium, Finland. However, after using the tools of social and fiscal policy, the security situation has significantly improved (minimizing gaps in 5–8 times). For Ukraine, the redistributive social policy is recognized as extremely important in view of the tendency to increase the gap in the incomes of the rich and the poor and the impossibility of many socially vulnerable groups to ensure an optimal level of welfare independently. With the help of simulation modeling method an assessment of the social security indicators’ impact on the key indexes of socio-economic development was made. Public opinion polls were conducted in several regions of Ukraine in order to more objectively assess the state of social security. An analysis of the stiffness of the legislation on occupational safety and social security showed that Ukraine belongs to countries with a high level of employment security and the middle level of social security. The strategic vectors for improving the financing of social expenditures at the national and local levels in the context of ensuring the state ’s social security in the long-term perspective were determined.