Horyn V. The financial mechanism of public welfare providing

Українська версія

Thesis for the degree of Doctor of Science (DSc)

State registration number

0521U100823

Applicant for

Specialization

  • 08.00.08 - Гроші, фінанси і кредит

08-04-2021

Specialized Academic Board

Д 58.082.01

Chortkiv College of Economics and Business

Essay

The object is the financial mechanism of society development. The purpose is to develop theoretical and methodological provisions, scientific and methodological approaches and to substantiate the applied principles of the financial mechanism of public welfare providing in the context of inclusive social and economic development of the state. Methods are dialectical, systemic, institutional and informational approaches; generalization, comparison of analogies, systematization, systematic and structural analysis, tabular and graphical analysis, formalization, synthesis, grouping, deduction, argumentation, mathematical modeling. The novelty– the methodology for scientific research of the financial mechanism of public welfare providing has been developed, on the basis of which it structure in terms of dialectical method has been disclosed, systemic, institutional and informational approaches; the concept of formation of the National Welfare Fund of Ukraine as an independent state financial institution has been proposed; the theoretical and methodological approaches to determining the role of the financial mechanism of public welfare providing as a product of social relations has been formed; the scientific and methodological approach to assessing the effectiveness of the financial mechanism of public welfare providing using interval modeling has been developed; the structuring of the components of the financial mechanism of public welfare providing by means of separating the levels of individual and collective welfare with the formation of an appropriate set of financial methods, forms and tools has been improved; the systematization of transformation factors of components of the financial mechanism of public welfare providing; the interpretation of financial providing of public welfare as a set of its sources, methods of internal, external and mixed financing, the corresponding forms and tools, directions of financing; the definition of the concept of "financial communications" as incoming and outgoing flows of information that accompany the movement of cash flows in the functioning of the financial mechanism of public welfare providing, that determine their scope and direction; the scientific approaches to the identification of the principles of the financial mechanism of public welfare providing; the theoretical and organizational approaches to the development of crediting in terms of streamlining terminology, the systematization of its types, substantiation of the advantages of innovative tools; the following aspects has acquired further development: the scientific and theoretical principles of financial regulation of public welfare in the context of supplementing the features of its systematization, identification of immanent features and principles; the scientific and practical principles of increasing the role of self-financing in the context of objectification of social standards, reforming the minimum wage, removing barriers to the growth of property income; substantiation of the concept of the external environment of the financial mechanism of public welfare providing as a set off political, economic, social and environmental institutions and the factors generated by them; conceptual bases of development of budgetary financing of public welfare concerning introduction of indirect methods of financing of services, strengthening of public participation in management of their granting, introduction of public-private partnership and outsourcing; introduction of the concept of cultural management, partner financing, institute of title sponsorship, removal of restrictions for the provision of commercial services; scientific and practical areas of improving taxation in terms of expanding the list of excisable goods, differentiation of value added tax rates, equalization of the tax burden on active and passive incomes, the transition to a cost approach to determining the base of property tax. Implemented into the activities of the Ministry of Finance of Ukraine; Department of Economic Development and Finance of the Ministry of Culture and Information Policy of Ukraine; Department of Financial Support of the Ministry of Social Policy of Ukraine; Territorial Department of the Accounting Chamber for Lviv, Volyn and Ternopil regions; Department of Finance of Ternopil Regional State Administration; Department of Social Protection of the Volyn Regional State Administration; Ivano-Frankivsk regional branch of the Association of Ukrainian Cities; Executive Committee of Kamyanets-Podilsky City Council; West-Ukrainian National University. Scope – Committee of the Verkhovna Rada of Ukraine on Finance, Tax and Customs Policy, Pension Fond of Ukraine.

Files

Similar theses