FINANCIAL AND ECONOMIC REGULATION

YUSHKO Serhii ¹

¹Simon Kuznets Kharkiv National University of Economics
OrcID ID : https://orcid.org/0000-0001-6323-7687

Implementation of the state social guarantees in Ukraine

The defining feature of modern civilized world is creation of prerequisites for decent living standards, ensuring an adequate level of social protection and health care. The right to social protection of the citizens of Ukraine is realized through mechanism of the state social guarantees. The article examines the degree of compliance with the state social guarantees defined by legislation in Ukraine: the minimum wage, the minimum old-age pensions, certain types of state social assistance and so on. It is analyzed the specifics of application of the Unified tariff categories and coefficients for the salaries of employees of budgetary institutions, as well it is set the level of validity of the minimum subsistence level and the consequences of its periodic “fixing” from the position of ordinary citizens and the state is considered. It is emphasized on the multi-vector feature of these consequences: on the one hand, the economy of the respective budgets or the growth of budget revenues, on the other — the losses of the state and local treasury. It is proposed to return to the revision of the conditions for implementation of the state social guarantees in Ukraine.

Keywords: social security, state social standards, public social guarantees, minimum wage, living wage, the Unified tariff scale.

JEL: H40, H44, J31, J39.

YUSHKO S. . Implementation of the state social guarantees in Ukraine / S. YUSHKO // Фінанси України. - 2015. - № 6. - C. 108-124.