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36/ PUBLIC administration
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UDK 351.84:364
Plotka L.V.,
А graduate student in the Department of Management фтв Public Administration, State Agrarian and Economic University DOI: 10.24411/2520-6990-2019-10950 MECHANISMS OF SOCIAL POLICY IMPLEMENTATION IN THE CONTEXT OF ACHIEVING
SOCIAL SECURITY.
Плотка Л.В.
Аспирант кафедры менеджмента, публичного управления и администрирования Днепровский государственный аграрно-экономический университет
МЕХАНИЗМЫ РЕАЛИЗАЦИИ СОЦИАЛЬНОЙ ПОЛИТИКИ В КОНТЕКСТЕ ДОСТИЖЕНИЯ
СОЦИАЛЬНОЙ БЕЗОПАСНОСТИ
Abstract
The article describes the mechanisms of social policy implementation. The following main mechanisms have been identified, including: legislative, regulatory, financial and budgetary, tax, and administrative ones. The directions of improvement of the financial and budgetary mechanism through implementation of the following measures are suggested: a clear division of responsibilities between state, regional and local authorities in solving social development tasks; enhancing the soundness of financial standards by clarifying the subsistence level in the whole and by region; clarifying the list of budget spending items pertaining to the social unit by combining them into a special section of the budget classification.
Аннотация
В статье рассмотрены механизмы реализации социальной политики. Выявлены следующие основные механизмы, среди которых: законодательно-нормативный, финансово-бюджетный, налоговый, административный. Предложены направления совершенствования финансово-бюджетного механизма черезре-ализацию следующих мероприятий: четкое разграничение ответственности между государственными, региональными и местными органами власти в решении задач социального развития; повышение обоснованности финансовых нормативов путем уточнения структуры прожиточного минимума в целом и по регионам; уточнение перечня расходных статей бюджета, относящихся к социальному блоку, объединив их в специальный раздел бюджетной классификации.
Keywords: state regulation, social policy, social development, mechanisms.
Ключевые слова: государственное регулирование, социальная политика, социальное развитие, механизмы.
The formation and implementation of effective social policy and management of the state social development is the most pressing problem of society and belongs to an important sphere of theory and practice of public administration. In today's context, there are constantly raised questions regarding the improvement of the organization of social life, creation of appropriate-conditions for the realization of human needs, mechanisms of formation and implementation of social policy.
The characteristics of meeting social needs depend on the content of the social policy of the state and brings to the fore the measures of state regulation.
The formation and functioning of the social policy model are made by regulators, who form the two main influence vectors: state and market mechanisms of regulation. The state regulation vector is a mechanism of influence through such methods as financing, forecasting, planning and taxation.
The functioning of social institutions on the market of services provides the basis for putting into practice the methods of investment, innovative levers and incentives. Market conditions led to the emergence of new tools and mechanisms for implementing social
policy, the introduction of a new system of income distribution and taxation.
According to the Constitution of Ukraine, everyone has the right to social protection, which includes the right for support of the citizens in the event of total or partial disability, loss of breadwinner, unemployment. In this case, the main task of social policy is the activity of state and public institutions, social groups and individuals-subjects of social policy, which is aimed at the realization of social human needs that ensure life and development as a social being on the basis of the principle of social justice with unconditional respect to the civil rights and freedoms [4].
Thus, we agree with M.Ruzhensky that "social protection is a social activity, which, directly or indirectly and through various forms, means, methods, actions, contributes to productive employment, providing society and the state with conditions for the reproduction of human resources, human capital." [6, p. 23].
The social protection of the population is ensured primarily through the regulatory function of the state. The state uses certain mechanisms of social protection of the population. In essence, the mechanism of social policy implementation is a complex system of institu-
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tional and non-institutional actors of social life, the interaction of which can theoretically comprehend and shape the social interests of citizens, social groups, the population as a whole, develop a social strategy of the state and social programs and organize a coordinated subject-oriented activities of state bodies, civil society institutions and citizens regarding their implementation on the basis of the existing legal framework.
The mechanism of social policy implementation in Ukraine is focused on solving the most important social problems. The main purpose of the mechanism's functioning is to harmonize social relations, ensure political stability and civic well-being.
The mechanism of social policy implementation has a complex structure, which distinguishes:
- the subject of social policy - the state in the aggregate of all its bodies, focused on the regulation of social relations; political parties; socio-political movements and other institutions of civil society;
- the object of social policy - social processes in the society in any form of manifestation.
it is important to keep in mind that in the content and activity aspect, each phase of the mechanism should reflect the high dynamism of social relations, the diversity of people's needs, the level and content of their social interests.
The implementation of social policy is based on the use of a set of mechanisms, the main of which are: [1, p. 179-180]
1. Legislative mechanism. It is formed by the legislative bodies of the state and determines the general directions of social policy and sets the rules according to which different social institutions interact. The development of normative materials of current nature within the framework of the relevant legislative documents is carried out by both legislative and executive structures.
The subjects of normative-legislative activity are also state bodies of management. The great importance in the practical work of the state in the social sphere is given to the standards that are developed by state and regional bodies of state power, for example: standards of socio-economic development, standards for financing the objects of social infrastructure, etc.
2. Financial and budgetary mechanism, which establishes the procedure for the creation and use of financial resources intended to support the activities of the social complex, as well as the activities of the structures that perform these functions. It consists of two separate blocks. The first block regulates the financial support of the implementation of social policy (standards of compulsory insurance payments of a social nature, expenditure items, which are approved by legislators of budgets of different levels, etc.). The second block includes financial resources, which are intended for state support (in case of necessity) of producers of goods and services, which satisfy the solvent demand of the population.
3. Tax levers and incentives used by executive structures at different levels (within their competence) to orient employers to perform social policy, as well as members of the public in the interests of activity devel-
opment. This allows to increase the level of social protection through own efforts. For example, preferential taxation of legal entities that use the work of people with disabilities, as well as those of legal entities that contribute to meet the solvent demand of the population with the release of their products (services). Tax benefits can also be granted to those legal entities that implement measures aimed at improving the quality of life of the population.
4. Administrative decisions that can be used by public authorities at different levels. These include decisions that alter the order of social support for certain categories of population, such as job quotas for youth and disabled people, banning power structures or closing existing businesses, significantly polluting the environment and impairing the living conditions of the local population.
The social policy mechanism is implemented through the system of social security and social services. The area of social security includes programs related to the payment of funds to non-working citizens (by age, in case of disability, loss of breadwinner, etc.). Social security is a state program of full or partial incapacitation. In turn, the social security system consists of social insurance and public assistance.
Social insurance is a system of relations on the distribution and redistribution of national income and consists in the formation of special insurance funds for the maintenance of persons who participate in social work.
The basis of state regulation is budgetary support. Stabilization of the socio-economic situation in the country is impossible without adjusting financial policy at all levels of the budget. The most important sources of funding for social protection of the population are funds from the state and local budgets, as well as insurance funds.
The form of state regulation through planning and forecasting methods is the minimum and maximum budget standards. One of the main regulators in the system of state regulation as a method of state influence on the market of social services is taxation.
In our opinion, tax regulation is manifested through:
- preferential taxation, tax benefits;
- tariff regulation in the field of compulsory social insurance.
Mechanisms for the implementation of social functions are embodied in specialized institutions (formal frameworks, legal norms) that determine their legal, economic-organizational form and methods of managing the financial activity of the state in the process of creation and use of funds of financial resources to provide social services, meet the social needs of the population and perform effective employment through active social policy.
In Ukraine, social functions are implemented for citizens through the relevant norms and norms defined by national legislation as indicators of social standards of living. These include: the level of necessary consumption of food, non-food products and services and the provision of educational, medical, housing and communal services, socio-cultural services, which are
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included in the subsistence level. Under these conditions, the main levers for the implementation of social functions of the state are transfers that are sent to the most vulnerable groups of the population [2, p. 92-93].
Assessment of the results of social support for the population, the standard of living, the level of differentiation of the population show that the existing legal norms and the current financial mechanism are not effective enough. There is still a contradiction between the legislative guarantee of financial security and the real capacity of the state to finance social needs.
Legislation on providing free services to the public is implemented to the extent that the real budget allows. Solving these problems involves optimizing budget processes. Therefore, it is necessary to create modern mechanisms of formation and use of budgetary resources.
The new system of financing the state social security system is currently only emerging. In the present conditions of local self-government reform and decentralization in Ukraine, the question of the ability of local self-government bodies to exercise their powers is urgent [7, p. 496]. "Financing social protection," according to I. Dotsenko and R. Kukurichko, "directly affects the distribution of household income through the redistribution of resources accumulated in the form of contributions or taxes paid by certain economically active persons, enterprises and institutions for the benefit of other dependents." [3, p. 322].
The rationalization of public funding for social functions will become a reality if steps are taken to strengthen the control of budget spending. The role of the state is also to control the purposeful and "fair" distribution of these funds. The basis of reforms in the social sphere is the development of a social code of Ukraine. The development and adoption of a social code is necessary for the purpose of systematization of legislation in the social sphere, elimination of contradictions between normative documents, improvement of the provisions of a number of laws of Ukraine concerning the protection of social rights of citizens.
In order to ensure the soundness and stability of social financing, the following measures should be taken:
1) to make a clear division of responsibilities between state, regional and local authorities in solving social development tasks, respective legislative fixing of sufficient sources of income at the appropriate levels of budgets;
2) the increase of the powers in solving social problems of regional and local authorities should be accompanied by increase of own resources; transfer to the regions and to the level of local self-government of the opportunity to resolve social issues with appropriate relocation of the center of gravity in the financial and tax sphere;
3) to increase the soundness of financial standards by clarifying the structure of the subsistence minimum as a whole and by region, as well as the gradual approximation to the real minimum subsistence level of wages, pensions, scholarships and social assistance;
4) in order to increase the efficiency of using limited budget resources to finance social expenditures and
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in order to avoid dispersion of budgetary funds, it is necessary to clarify the list of budget spending items related to the social block, combining them into a special section of the budget classification, giving economic justification of individual costs, as well as priorities in the structural breakdown of these costs.
5) to develop new approaches to providing social assistance on identified signs of need, as well as to improve the comprehensive system of social protection of socially vulnerable groups.
Thus, the study found that social protection of the population is an important component of the social sphere and requires effective state regulation. The formation and realization of social policy demonstrate various mechanisms of social functions implementation, which are embodied in specialized institutions (formal frameworks, legal norms), which determine their legal, economic-organizational form and methods of managing financial activity of the state in the process of creation and use of funds of financial resources for the purpose provision of social services, meeting the social needs of the population and effective employment through active social policy.
References.
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