CC BY
97. Accounting support of tax reporting at the enterprises of Ukraine: textbook. / Zhuravel G.P., Gara-sim M.P.; Garasym P.M., Khomin P.Ya .; ed. Ya. Khomin. Ternopil: TNEU 2014. 272 p.
8. Tax Code of Ukraine: Law of Ukraine of 212.2010 № 2755-VI. URL: http://za-kon5.rada.gov.ua/laws/show/2755-17 (access date 14.09.2020).
9. Pravdyuk M.V. Accounting and analytical support of liquidity management of agricultural enterprises. Economy. Finances. Management: current issues of science and practice. 2019. №2. Pp. 124-139.
10. Podolianchuk O.A. Accounting information and its qualitative characteristics in accordance with accounting standards. Economy. Finances. Management: current issues of science and practice. 2018. №8. Pp. 79-90.
11. Podolianchuk O.A. Usefulness of accounting information for management purposes. II International Scientific and Practical Internet Conference "Accounting, Taxation and Control: Theory and Methodology", November 20, 2017, Ternopil. Pp. 116-118.
12. Podolianchuk O.A. Value added tax: the nature and state of primary accounting. Economy. Finances. Management: current issues of science and practice. 2017. №1. Pp. 82-102.
13. Podolianchuk O.A. Organization of accounting by small businesses. Efficient economy. 2017. №4. URL: http://www.econ-omy.nayka.com.ua/?op=1&z=5536 (access date 14.09.2020).
14. Pocenteilo P., Humeniuk O. Information support of analytical activities in enterprise management. Institute of Accounting, Control and Analysis in the
context of globalization. 2019. №1-2. Pp. 74-82.
15. On Amendments to the Tax Code of Ukraine on the Functioning of the Electronic Cabinet and Simplification of the Work of Individual Entrepreneurs": Law of Ukraine №786-IX of July 14, 2020 URL: https://zakon.rada.gov.ua/laws/ show / 786-20 # Text (appeal date 14.09.2020).
16. On information: Law of Ukraine №2657-XII of October 2, 1992. URL: https://za-kon.rada.gov.ua/laws/show/2657-12#Text (appeal date 14.09.2020).
17. Sardarchuk I.I. Accounting and information support of internal control. URL: http://ena.lp.edu.ua:8080/bitstream/ntb/2956/1/89.pdf (access date 14.09.2020).
18. Svidersky D. Methodological foundations of tax accounting. Scientific works of Kirovograd National Technical University. Economic sciences. 2012. №22. Pp.296-302.
19. Syrtseva S.V. Methodical approaches to the formation of accounting and analytical support of the management system of agricultural enterprises. Bulletin of Agrarian Science of the Black Sea Region. 2015. № 2. Vol. 1. Pp. 85-93.
20. Sopko V.V., Galak K.I. Information support of accounting of socially-oriented activity. Research and production magazine "Business Navigator". 2018. №12 (44). Pp. 162-166.
21. Yurchuk N.P. Methods of forming information support of the information system of payroll accounting in agricultural enterprises. Efficient economy. 2017. №5. URL: http://www.econ-omy.nayka.com.ua/?op=1&z=5578 (access date 14.09.2020).
TRENDS IN THE IMPLEMENTATION OF SOCIAL POLICY IN UKRAINE
Smaglo O.
Candidate of economics Associate Professor of Department of Finances Vinnytsia Institute of Trade and Economics of KNUTE
Abstract
The main attention is paid to the study, analysis and generalization of the experience of social state policy in Ukraine, as well as its priorities and goals. The influence of social policy of other countries on the development of domestic policy in the social sphere is analyzed. The experience of developed countries shows that in the conditions of innovative development the increase of social and individual wealth, as well as the development of society itself is impossible without an active, systematic social policy. The relevance of this topic is that improving the quality of life of the population is an urgent need of modern Ukraine, due to the need to consolidate society, unite efforts of all its strata to achieve social development goals with a focus on achieving high social standards and norms. It is necessary to critically rethink the world experience of forming a new socio-economic space in accordance with national needs and demands, providing for the replacement of old ways of solving social problems with fundamentally new, more effective ones. The main directions of social policy at both state and regional levels are part of the ideology of state building, which aims to ensure human rights and freedoms, integration of society around the national idea, reproduction of social values, social partnership, development of democratic institutions of self-government in society. strategies to stop the trend of moral and spiritual degradation of society. Priority is given to economic development to the detriment of the goals of human development, which in turn has a negative impact on the socio-economic development of the country.
Keywords: decentralization, economic growth, socio-economic development, social policy, social sphere, standard of living. social life.
Formulation of the problem. In modern conditions of socio-economic development, the meaning of the concept of social policy is undergoing radical changes. If earlier it could be argued that social policy and its inherent social programs had a strong economic orientation, and were a continuation and complement to the economic policy of the state, today, social policy, due to the growing role of the human factor in the economy and other social processes, are no longer a complement to the economic policy of the state, but occupy leading positions in the development of human potential, studied from the standpoint of education, culture and, above all, the health of previous generations and increased through the accumulation of knowledge, experience, skills, level of physical and intellectual potential of people.
Issues of effective implementation of social policy, social protection, regulation of the social sphere are considered in the works of many domestic scientists: Antonyuk PP, Baltacheeva NA, Balyuk VA, Barsky Yu., Bokov O., Vorotin VE , Goncharova LV, Protsyuk SL, Rindzak OT, Savchuk NV, Chalyuk YO and others. However, in-depth study of theoretical issues of social policy does not always allow to make effective recommendations for the effective implementation of social policy in the context of continuous development of the economic system.
The task statement is to substantiate the theoretical and methodological and applied principles of state social policy in the context of the development and implementation of the social doctrine of Ukraine.
The development of large socio-economic territorial complexes of the subnational level should always be consistent with the policy of the state, implemented by public authorities in various spheres of public life: economic, scientific and technical, social, humanitarian and environmental. As in any welfare state [10] in Ukraine the greatest attention is paid to the implementation of social policy, the implementation of which is aimed at employment of those who are able and willing to work, protection of human rights and freedoms, creating affordable health and education systems, development systems of social support for the poor, the fight against poverty, crime, prevention of social conflicts, etc. It is indisputable that social policy should be based on knowledge of the laws of social development, identification in all spheres of public life of deep trends that determine the processes of human self-realization of their own social potential, affect its social security, as well as the purposeful influence of regulatory actors. activities [10]. Such entities primarily include public authorities (public administration and local self-government), which are currently being reformed on the basis of decentralization.
In a socially oriented market economy, the establishment of the principles of justice is carried out through the implementation of social policy measures. Social policy is the activity of state and public institutions, social groups and individuals (subjects of social policy), aimed at realizing the social needs of man, ensuring his life and development as a social being based on the principle of social justice with unconditional ob-
servance of his civil rights. and freedom. In a more specific definition, social policy is a set of socio-economic measures of the state, local authorities, enterprises, organizations aimed at protecting the population from unemployment, rising prices, devaluation of labor savings. Its goal is to provide a decent standard of living, which is expressed in a certain quantity and quality of consumer goods and services, from "primary" to meet the needs of workers in food, clothing, transportation, health and the most complex needs. associated with the satisfaction of spiritual, moral, aesthetic needs. [5].
The main thing in social policy is the duty of the state to guarantee legally, socially and economically normal for this historical period conditions that ensure independent living, freedom of choice of life, sphere of activity, responsibility for their actions, "payment" for personal well-being and position in society. Social policy should be based on mutual responsibility and mutual responsibilities of the state and the population. In conditions of unstable economic development, it should be adequate to the state of economic development, contribute to the stabilization of production and ensure the minimum necessary living standards. [3]. The general strategic goal of modern social policy of Ukraine is to improve the quality of life of the population. The activities of the entire system of public administration should be aimed at its implementation. The organization of the life of the population is closely related to the problem of work of all levels of government, and especially local governments, so the results of quality of life research provide an opportunity to provide management decisions with specific spatial and temporal parameters. [1]. An important mechanism for the formation of social policy is to determine measures to improve the quality of management decisions, ensuring the implementation of Ukrainian legislation with a high level of organization of government. To ensure this direction, it is necessary to use a scientific and analytical approach to management decisions, to draw up schemes for reducing bureaucratic mechanisms that ensure the implementation of decisions, to take care of technical support of all executive bodies (e-mail, facsimile, computer equipment). [1].
Real social success is achieved only if the goals and objectives meet the interests and expectations of the general population, public consensus on the basic principles of development strategy and mechanisms for its implementation, achieved through the consolidation of society as a whole. In a globalized economy, it is necessary to constantly update existing models of social policy, taking into account historical traditions, socio-cultural identification of the population, as well as Ukraine's place in the world economy. In the process of analyzing the situation in society there is a possibility and need to formulate a kind of indicators, focusing on which makes it possible to more clearly and efficiently shape the social policy of a particular region, to determine its main strategic directions. Such indicators include: physical condition and quality of life of the working age population; demographic ratio of working and non-working population; opportunities (index) of the working part of the population to keep the non-working part of the population; the level of the average
salary in Ukraine; the level of latent unemployment (in general and distributed by region); the ratio of the subsistence level established de jure and de facto (the greater the difference between them, the lower the quality of life); poverty level (percentage of population belonging to different levels of poverty - absolute, relative, potential). Social indicators determine the state of society, they are the most important guide in shaping social policy and determining its main strategic directions. Obtaining data focused on these indicators and their further analysis will predict the development of the socio-political situation in the country taking into account the time factor, ie to make short-term, medium-term, long-term forecasts of the socio-political situation. This will provide an opportunity to develop and initiate the necessary measures in the socio-economic sphere to prevent the growth of social tensions and political instability in society. The state of social tension in society is an important characteristic of the situation in terms of determining the prospects for the development of social relations, the degree of possibility of social conflicts. The big problem today is the low standard of living of our citizens. [3]. It should be noted that the global global economic crisis has a significant impact on the level of development and direction of social policy, due to which, first of all, there have been significant negative changes in the monetary, credit, fiscal and currency spheres in Ukraine. It is with the development of these areas is the formation and development of social policy of the state [8]. This gives reason to say that the inability of the state, in this case Ukraine, to achieve all the strategic goals of its social policy is not only due to national reasons, among which one of the main places is the problem of political instability.
But despite the obstacles, today the country sets the following strategic directions for the development of social policy:
- to increase attention to the demographic policy of the state, which will perform the function of regulating the psychological propensity of people to a particular demographic behavior, which at the same time will need social protection and help solve a number of social policy issues;
- creation of ecologically and socially safe living conditions;
- protection of citizens from inflation through timely income indexation;
- limiting unemployment and stimulating employment;
- repayment of arrears of wages and social benefits;
- development of social infrastructure, creation of conditions for upbringing, education, spiritual development of children, youth, etc. [2].
The main areas of social policy in this area should
be:
- ensuring the social direction of state budget expenditures;
- rationalization of the structure of budget expenditures at all levels with the direction of budget funds for the implementation of measures for priority social development;
- determination of the principles of financing of state social programs taking into account the peculiarities of national priorities in regional social programs and ensuring the mechanism of their implementation;
- formation of priorities and mechanisms for accumulation and spending of foreign currency for the development of the social sphere;
- creation of conditions for expansion of housing construction at the expense of attraction of means of the population and preferential crediting;
- increasing the share of paid services in the social sphere with the provision of minimum guarantees of free medical and household services, education, etc .;
- development of an effective state mechanism for attracting funds to create new promising industries in areas of mass closure and liquidation of enterprises.
Thus, the progressive and dynamic development of Ukraine, today, should focus on the socialization of the economic system with full consideration of the needs, interests of the population, its incentives for productive work in order to realize their own professional potential, comprehensive development, receiving a decent reward for work. The priority of solving social problems logically follows from the objective need to create conditions for dynamic, balanced socio-economic development of the regions of Ukraine, their optimal integration into the world economic space, which puts forward new requirements for the process of population reproduction, social and labor relations, development of all spheres. livelihood of the population and its main component - labor. In this regard, it is necessary to transform the functions of the state in the management of social development; the evolution of modern methods of state regulation should take place in the direction of increasing their flexibility, shifting the emphasis from regulatory and restrictive measures to purely stimulating ones. The success of economic reforms in a crisis situation of transition will depend on the implementation of effective social policy. [8].
After all, without improving the living standards of people it is impossible to form a mass and, most importantly, a reliable social base for economic development through market reforms. The social policy of the state should be active, not limited to social protection measures at the expense of budget funds. The state should promote the expansion of the range of persons capable of personal responsibility for the results of their own economic actions, that is, in other words, help to reduce the number of social groups in need of external care. State social policy should not go beyond providing assistance only to those who really need it. People have always lived better when they relied more on themselves and the market than on the state. This is indicated by the experience of many countries, which managed to significantly raise the bar of national welfare just when they began to pursue policies aimed at activating market forces and freeing the state from economically unjustified social functions. Moreover, all areas of social policy must be worked out. In shaping social policy, indicators of quality of life and the level of human potential are very rarely taken into account.
The main directions of social policy in Ukraine at the present stage of development are:
• income policy, which provides for the establishment of social standards of living, living standards, ensuring wage growth;
• employment and labor protection policy, which provides for the legislative establishment of means of labor protection, types and forms of social insurance, ensuring full productive employment, prevention of unemployment;
• social protection, which provides for the definition and establishment of parameters of pensions and other types of social insurance, social assistance, social services, as well as social benefits and guarantees;
• demographic policy, which provides for the stimulation of reproductive growth, state assistance to the family, regulation of migration processes;
social development policy: cultural, linguistic, religious, youth, recreational policy, health care, education, science, etc.
Priority is given to economic development to the detriment of the goals of human development, which in turn has a negative impact on the socio-economic development of the country. [13]. The state should pay more attention to the development of human potential of the country, focus on improving the quality of education, cultural level of the country, promote and promote a healthy lifestyle, but it should also be noted that in addition to public propaganda should be present and public mood. Society must consider such a way of life acceptable and necessary for its existence. Many of the problems cannot be solved purely economically, such as social inequality, poverty, quality of life and others.
Conclusions from the study. Thus, the priority of social policy is not so much the expansion of social assistance and support measures, but the development of human potential, improving the quality of human capital as a basis for economic growth and social dynamics in the long run. Areas of social policy at both state and regional levels are part of the ideology of state building, which aims to ensure human rights and freedoms, integration of society around the national idea, reproduction of social values, social partnership, development of democratic institutions of self-government in society, formation of state strategy to stop the trend of moral and spiritual degradation of society [10].
References
1. Antonyuk P.P. Social security: the importance and necessity of research in a dynamic environment. Bulletin of Khmelnytsky National University. Economic Sciences. 2012. № 3, Vol. 2. S. 185-188.
2. Baltacheeva N.A. Clarification of the substantive characteristics of the category "social policy" in the context of the development of its scientific concepts. Bulletin of Donetsk National University. Series B "Economics and Law". 2012. Issue 1. P.263
3. Balyuk V.A. Improving social standards to improve the quality of life. Scientific works of Poltava State Agrarian Academy. Economic sciences. 2012. № 2. S. 5258.
4.Barsky Y. Problems of financial support of social development of Ukraine in the conditions of globalization. Economic forum. 2013. № 1. S. 260-268.
5. Bokov O. Monitoring of social standards and their impact on the regional standard of living of the population of Ukraine. Ukraine: aspects of work. 2012. № 8. S. 28-34.
6.Vorotin V.E. Strategic directions for improving the social protection of the population as an object of public administration in Ukraine. Theoretical and practical aspects of economics and intellectual property. 2012. № 1. T. 3. S. 12-17.
7. Gnidyuk I.V., Gaidey O.V. Budget financing of social security in Ukraine. Scientific Bulletin PUET: Economic Sciences, 2019.
8. Goncharova L.V. Problems and prospects of social security in Ukraine. Bulletin of the Volodymyr Dahl East Ukrainian National University: Science. magazine. Luhansk, 2012. № 14 (185). Part 1
9. On approval of the Methodology for monitoring and evaluating the effectiveness of social support programs: Order of the Ministry of Social Policy of Ukraine, Ministry of Economic Economic Development and Trade of Ukraine, Ministry of Finance of Ukraine, State Statistics Service of Ukraine, National Academy of Sciences of Ukraine: [from 12.03.2013 №114/242/392/85/85] Database "Legislation of Ukraine" / Verkhovna Rada of Ukraine. URL: http://za-kon4.rada.gov.ua/laws/show/z0508-13. (appeal date: 03.07.2020)
10. On the Sustainable Development Strategy "Ukraine - 2020": Decree of the President of Ukraine of January 12, 2015 № 5/2015 / President of Ukraine. Official Gazette of the President of Ukraine. 2015. № 2. S. 14. Art. 154. (appeal date: 03.07.2020)
11.Protsyuk SL Strategic directions of improvement of the state policy of social protection of economically active population. Theory and practice of public administration. 2010. №. 2. pp. 25 - 37.
12.Rindzak O.T. Evaluation of the effectiveness of social programs by sociological methods. Demography and social economy. 2013. №1 (19). Pp. 89-99.
13. Savchuk N.V. Problems of financial support of the social sphere of Ukraine and ways to solve it. Scientific Bulletin of NLTU of Ukraine. 2012. Vip. 22.1. Pp. 384-389.
14. Chalyuk Y.O. Features of EU social policy. Scientific Bulletin of Kherson State University. 2014. Vip. 5. Ch. 1.S.115-118.
