Hranovska I. Funding of social standards in Ukraine

The essence of social standards funding as an adaptive regulation tool for social development requiring the use of a set of principles, forms, and measures in the field of budget forecasting, planning, regulation, control, audit, and evaluation of expenditures on social needs under conditions of the changes of institutional environment is revealed. Formation and development experience of financial support mechanism of social standards and guarantees in advanced economies and economies in transition is generalized and systematized. The peculiarities of social standards funding by the means of the government and local budgets are determined. The statements allowing to increase the efficiency of the social standards formation considering the special features of social and demographic groups have been developed. The statements increasing the progress of the budget component of financial maintenance of social standards; the approaches determining the main stages of formation and development of the national funding system of social standards in household income are improved. The expediency of institutional changes ensuring the social protection programs is grounded.