Kachula S. State financial policy in society social development system

Українська версія

Thesis for the degree of Doctor of Science (DSc)

State registration number


Applicant for


  • 08.00.08 - Гроші, фінанси і кредит


Specialized Academic Board

Д 26.055.03

Kyiv National University of Trade and Economics


The essence of the state financial policy is revealed as a component of the system of financial support of social development, based on balancing the interests of the state, local self-government and economic entities, a set of dynamic institutional relationships in the sphere of formation and distribution of financial resources for raising the basic state social standards and guarantees, human resources, increasing employment, increasing demographic stability, stepping up the pace of socially oriented economic growth of the principles of consistency, adaptability, efficiency, effectiveness, transparency. A structural and functional model of systematic impact of public financial policy instruments on the quality of life of the population has been developed, which takes into account the regulatory properties of the respective instruments and levers, depending on the phase of the economic cycle, changes in the endogenous and exogenous component of the financial space, the state of the institutional environment and the transformation processes in the financial system. An institutional approach to harmonizing public financial and social policies has been proposed. The conceptual bases of formation and realization of strategic directions of the state financial policy of social development are developed, which envisage strengthening of institute of social responsibility of all subjects of financial and economic relations taking into account the development of institutional architecture of the financial system. The experience of implementing the financial policy of providing social development in countries with developed and transformational economies at different stages of the economic cycle has been systematized. The priorities of the budgetary policy on strengthening the interrelation between the establishment of budget indicators of budgetary programs in terms of formulation of goals and objectives, allocated budgetary allocations and results, streamlining the system of social benefits and providing them on the basis of targeting, improving the mechanisms. Provision has been developed to determine the main stages of transformation of the budgetary mechanism of implementation of the state financial policy for ensuring social development of society; the system of planning local budget expenditures for the implementation of social programs in the context of effective development of intergovernmental budgetary relations; approaches to enhancing the role of public financial policy in the development of public-private partnerships in order to ensure priority financing of socially significant innovation projects and social programs. Improved provisions for assessing the impact of public financial policy on the development of budgetary architecture; mechanisms of budget formation of state trust funds of social orientation; approaches to strengthen the effectiveness of financial control as a tool to ensure the use of public spending on social development; institutional principles for the development of budgetary policy of social development; provisions on improving the effectiveness of financial instruments for supporting the activity of small business entities, stimulating their investment activity in the context of the implementation of the state financial strategy of economic and social development.


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