Relevance of the research topic. The development and improvement of the financial system of Ukraine is hindered by the low social responsibility of the state, society, and business. The modern transformation of principles and approaches to the determination of socially important social standards and the sources of their financing requires a deep theoretical understanding of the problems of social security of the population, therefore, the study of the issue of financing social guarantees by the state is timely and relevant. Formulation of the problem. Social guarantees are those essential elements in the functioning of the state, determine the stability of society and its security, and affect the implementation of the social and economic policies of the government. It is this element that should ensure the guarantee of a decent standard and quality of life for every citizen, and, consequently, a high level of well-being of the population as a whole. Analysis of recent research and publications. The role and essence of social guarantees in the fulfillment of the social function of the state has been thoroughly investigated in many scientific works of modern economists. A separate issue of financial support of social guarantees is the work of О. D. Vasilik,S. H. Batazhok, V. M. Grineva, V. P. Gorina, D. I. Sukhovиy, N. D. Hlazko, L. V. Lysyak, V. M. Oparin, V. B. Tropinа, V. M. Fedosov and others. Highlighting unexplored parts of a common problem. The question of ways to overcome the contradiction between the real needs of citizens receiving social support of the state and those financial opportunities (resources) of the state with which it can provide these needs of the population remains insufficiently studied. Setting goals, research objectives. The purpose of the article is to identify contemporary problems of financing state social guarantees in Ukraine. The goal determines the need to solve the following tasks: to analyze the nature, types of social guarantees, evaluate budget indicators of social security of citizens, identify obstacles and necessary steps towards the implementation of a full-fledged mechanism of financial guarantees of social protection of the population. Method or methodology of the study. When writing the article, a set of scientific research methods was used: general scientific and special methods, in particular, system-structural analysis and synthesis, the method of statistical analysis, comparison, generalization, as well as graphical and tabular methods to clearly illustrate the phenomena studied and the like. Statement of the main material (results of work). The article reveals the essence of state social guarantees as a system of financial support of an adequate standard of living of an individual. Priority tasks for ensuring the functioning in Ukraine of an effective financial mechanism for providing social guarantees to the population are highlighted. The article states that most of the financing of social guarantees is based on the expenses of the state budget and local budgets. The basic standard on the basis of which the calculation of the volume of social guarantees and benefits aimed at social protection and social security is carried out is the cost of living. An important source of financial support for social guarantees are social non-budget funds, which include the Pension Fund of Ukraine, the Social Insurance Fund and the Compulsory State Social Insurance Fund for Unemployment. The financial resources accumulated in them are directed to the material support of a significant part of the citizens of the state who are participants in the system of national pension and social insurance and are designed to overcome the consequences of social insurance events. Scope of the results. The theoretical provisions, conclusions and suggestions presented in the article, developed on the basis of the analysis of indicators of state financial support of social guarantees, develop the theory and practice of the policy of financing social guarantees in the country, allow us to identify ways and directions for improving it to achieve social protection and increase the welfare of the population. Conclusions and results can be used in planning social expenditures of the government, in socio-economic research of scientific analytical centers, in the educational process of economic faculties of higher educational institutions. Conclusions are consistent with the article. State social guarantees play an important role in the functioning of the state, because through the system of social guarantees the state affects the redistribution of GDP, under their influence indicators of financing various social programs are formed, which determines the directions and priorities of state policy. Based on the results of the study, it was concluded that it is necessary to draw up and publish a “social” budget - a product of public dialogue between state and non-state financial institutions, employers, independent authoritative economists, and public organizations, which will contribute to the development of civil society in a socially oriented country.
CHANGES IN THE STRUCTURE OF BUDGET EXPENDITURE ON THE AGRICULTURAL SECTOR IN POLAND IN THE PASSING FINANCIAL PERSPECTIVE 2014-2020
