The Social Security Budget: Controlling Practical Realization

Authors

  • Alla Berezhna Poltava National Technical Yuri Kondratyuk University
  • Olena Filonych Poltava National Technical Yuri Kondratyuk University

DOI:

https://doi.org/10.26906/eip.2019.2(73).1630

Keywords:

social obligations of the State, social standards and guarantees, the financial resources of the budget and the social insurance funds, legal relations of budget process participants, social State, social security and protection

Abstract

It is considered essential features of social obligations of the State in the system connection with constitutional rights and guarantees of citizens. It is also considered the sources and directions for the use of public financial resources, taking into account the particularities of the manifestation of budgetary relations. This paper confirmed the existence of a political component in the actions of the participants of the budgeting process by artificial restrictions on social standards due to the limited financial resources of the State. The authors formed important proposals for actual, rather than declarative socially oriented budget.

Author Biographies

Alla Berezhna, Poltava National Technical Yuri Kondratyuk University

PhD (Economics)

Olena Filonych, Poltava National Technical Yuri Kondratyuk University

PhD (Economics)

References

Berezhna, A. Problems of financial provision of the Pension Fund of Ukraine / A.Yu. Berezhna / Bulletin of Economic Science of Ukraine. 2013. - No. 4 (24) - P. 25-41

Budget 2018: development by inertia Express-analysis (January 12, 2018) [Electronic resource]. - Access mode: https://ces.org.ua/wp-content/uploads/2018/01/budget-2018_flash.pdf

Budget management: [textbook in 2 volumes] / M.V. Chechetov, N.F. Chechetova, A. Berezhna.; by. edit prof. M.V. Chechetov - Kharkiv: VD "INZHEK", 2004.- 1000 p.

Budget Process in Ukraine: Status and Problems of Institutional Support: [monograph] / Z.S. Varnalii, T.V. Buhai, S.V. Onyshchenko - Poltava: PoltNTU, 2015. – 271 p. http://reposit.pntu.edu.ua/handle/PoltNTU/864

Vedernikov, Yu.A., Papirna, A.V. Theory of State and Law: [Tutorial] / Yu.A. Vedernikov, AV Paper - K .: Knowledge, 2008.

Voronova, L.K. Financial Law: [Tutorial] / ed. prof. L.K. Voronova. - Kharkiv: Consum, 1998. - P. 169,

General theory of state and law [textbook] / Ed. prof. M.V. Tsvik, assoc. V.D. Tkachenko, prof. O.V. Petryshyna - Kharkiv: Law, 2002.

Ivanova O. Social Policy // Political Encyclopedia. Editorial: Yu. Levenets (head), Yu Shapoval (Deputy Head), and others. - K .: Parliamentary Publishing House, 2011. - p.677

The Constitution of Ukraine, the Law of Ukraine of 28.06.1996. No. 254k / 96-VR [Electronic resource]. - Access mode: https://zakon.rada.gov.ua/laws/show/

Fundamentals of Ukrainian legislation on compulsory state social insurance, Law of Ukraine dated January 14, 1998 No. 16/98-VR [Electronic resource]. - Access mode: https://zakon.rada.gov.ua/laws/show/16/98

Official website of the Ministry of Finance of Ukraine [Electronic resource]. - Access mode: https://minfin.com.ua/

Official site of the Ministry of Social Policy of Ukraine [Electronic resource]. - Access mode: https://www.msp.gov.ua/

On approval of the budget of the Pension Fund of Ukraine for 2019, the Resolution of the Cabinet of Ministers of Ukraine dated January 16, 2019 No. 14 [Electronic resource]. - Access mode: https://zakon.rada.gov.ua/laws/show/14-2019

About compulsory state pension insurance, Law of Ukraine dated July 9, 2003 No. 1058-IY [Electronic resource]. - Access mode: https://zakon.rada.gov.ua/laws/show/1058-15

On State Social Standards and State Social Guarantees, Law of Ukraine dated 05.10.2000. No. 2017-III [Electronic resource]. - Access mode: https://zakon.rada.gov.ua/laws/show/2017-14

About state social assistance to low-income families, Law of Ukraine dated 01.06.2000. No. 1768-ІІІ. [Electronic resource]. - Access mode: https://zakon.rada.gov.ua/laws/show/1768-14

On the living wage, Law of Ukraine dated July 15, 1999 No. 966-XIV [Electronic resource]. - Access mode: https://zakon.rada.gov.ua/laws/show/966-14

On Social Dialogue in Ukraine, Law of Ukraine dated 23.12.2010. No. 2862-UI [Electronic resource]. - Access mode: https://zakon.rada.gov.ua/laws/show/2862-17

Decision of the Constitutional Court of Ukraine dated January 25, 2012. № 3-rp / 2012 [Electronic resource]. - Access mode: https://zakon.rada.gov.ua/laws/show/v003p710-12#n63

Decision of the Constitutional Court of Ukraine dated May 22, 2008 № 10-рп / 2008 [Electronic resource]. - Access mode: http://search.ligazakon.ua/l_doc2.nsf/link1/KS08032.html]

Decision of the Constitutional Court of Ukraine dated 26.12.2011. № 20-рп / 2011 [Electronic resource]. - Access mode: https://zakon.rada.gov.ua/laws/show/v020p710-11

Decision of the Constitutional Court of Ukraine of 8.10.2008 No. 20-rp / 2008 [Electronic resource]. - Access mode: https://zakon.rada.gov.ua/laws/show/v020p710-08

Decision of the Constitutional Court of Ukraine of 11.10.2005. N 8-rp / 2005 [Electronic resource]. - Access mode: https://zakon.rada.gov.ua/laws/show/v008p710-05

The decision of the Constitutional Court of Ukraine of 27.11.2008 No. 26-rp / 2008 [Electronic resource]. - Access mode: https://zakon.rada.gov.ua/laws/show/v026p710-08

Skakun, O.F. Theory of state and law: [Tutorial] / O.F. Racer. - Kharkiv: Consum; Affairs of Ukraine, 2000. - P. 153-155.

Social Security of the Region: Theoretical and Applied Aspects: [monograph] / V.O. Onyshchenko, T.M. Zavora, O.V. Volyk. - Poltava: PoltNTU, 2015 - 274s. http://reposit.pntu.edu.ua/handle/PoltNTU/256

Stashkov, B.I. Theory of Social Security Law: [Tutorial] / B.I. Stashkov .- K.: Knowledge, 2005. - P. 176-177

Finances (state, corporate, international): [textbook] / V.O. Onyshchenko, A.Yu. Berezhna, L.O. Ptashchenko, I.B. Chychkalo-Kondratska; ed. prof. V.O. Onyshchenko - Poltava: PoltNTU, 2015. – 600 p. http://reposit.pntu.edu.ua/handle/PoltNTU/1376

Fomenko, Yu.O. The essence of the budget process and its stages / Yu.O. Fomenko / Financial Law. - 2010. - № 1 - P. 34-36.

80 per cent of Ukraine's population lives below the poverty line - UN [Electronic resource]. – Access mode: http://www.radiosvoboda.org/a/26959841.html]

2018 Social Progress Index https://www2.deloitte.com/ua/uk/pages/press-room/press-release/

Downloads

Published

2019-09-23

How to Cite

Berezhna, A., & Filonych, O. (2019). The Social Security Budget: Controlling Practical Realization. Economics and Region, (2(73), 81–94. https://doi.org/10.26906/eip.2019.2(73).1630

Issue

Section

ACCOUNTING, ANALYSIS AND AUDITING