Skulysh Y. Social sphere: problems and prospects of its budget providing in Ukraine.

In dissertation, theoretical-methodological bases of estimation of social sphere in the context of its budget funding are developed, as well as methodical approaches to estimation of social orientation of budget policy, directions and priorities of development of social sphere are defined, proposals on increase of efficiency of social expenditures are formulated. The author proposes new approaches to understanding of the term "social sphere" in the market conditions, understanding of expenditures on social-cultural purposes as social investments is grounded, the models of financial provision of social sphere and possibilities of their use in Ukraine are investigated. In dissertation, the present state of budget providing of social sphere in Ukraine is analysed. Based on the proposed methodical approaches, its correspondence to the selected criteria of social orientation of budget policy is estimated; the real impact of social expenditures on improvement of situation in different areas of public life, including living standards, education level, state of health and access to medical and educational services, is investigated, basic problems, which cause insufficient efficiency of social expenditures in Ukraine are revealed. The risks of unreasonable growth (not supported by appropriate macroeconomic conditions) of social expenditures are analyzed. Demographic and economic prospects of development of social sphere in Ukraine are investigated; the priorities of development of social sphere are formulated in conditions of limited budget resources, proposals on improvement of efficiency of social expenditures of the budget are formulated and grounded.