Safonik N. Financial provision of the social protection of persons with disabilities in Ukraine.

The dissertation is devoted to deepening the theoretical foundations and developing practical recommendations for improving the level of financial protection of persons with disabilities in Ukraine. Scientific approaches to the essence of social protection of the population are summarized and its main substantive characteristics are disclosed. Special features of social protection of persons with disabilities have been identified. The consolidation of theoretical work on the structure of social protection for persons with disabilities has made it possible to identify three of its subsystems: legal, organizational and financial. A number of determinants of the need for financial resources for the social protection of persons with disabilities have been identified. The content of the concept of «financial provision of social protection of persons with disabilities» has been improved. On the basis of an analysis of the components of the social protection process, a structural and logical scheme for the implementation of the financial protection of persons with disabilities has been established. The main sources of financial support for the social protection of persons with disabilities are: household funds, budgetary resources, funds of enterprises and social funds; Funds of social and charitable organizations. The overall financial situation with regard to the social protection of persons with disabilities was assessed through the system of State social benefits and pensions, education, employment, social amenities and sanatorium and resort treatment. The analysis of the material well-being of persons with disabilities is based on the calculation of the level of purchasing power as a ratio of the price level to the average amount of disability pension. Employment has been shown to play a special role in improving the financial viability of persons with disabilities. An analysis was made of the structure of budgetary expenditures on social protection and social security. Research has been conducted on gender-based practices in the area of financial provision for persons with disabilities. Using the data of the European System of Integrated Social Protection Statistics, which takes into account all sources of financial provision for social protection, changes in the volume of social protection expenditure by the function «Disability» are analysed. The financial provision for the social protection of persons with disabilities has been analysed in the context of the provision of social assistance, the amount of which in most cases depends on the subsistence minimum for persons who have lost their ability to work. It has been determined that in order to improve budgetary funding for social activities, social assistance must be better targeted and its use made more effective. The reasons for the negative trends in the financing of social protection for persons with disabilities have been identified, which has become the basis for the justification of measures to improve it. In order to assess the level of economic viability of persons with disabilities, the methodology of calculating the integral economic indicator «Index of economic viability of persons with disabilities» is justified. The forecast of social protection expenditure by the function «Disability» has been carried out. On the basis of correlation and regression analysis, a model of the influence of individual indicators on the level of social protection of persons with disabilities on the level of social protection expenditure by the function «Disability» has been developed. Priorities have been proposed for improving the financial provision of social protection for persons with disabilities, based on the reconciliation of the interests of the State, entrepreneurs and persons with disabilities, and aimed at optimizing the budgetary burden and the financial payments of enterprises, Improving the financial capacity of persons with disabilities.