The dissertation deepens the theoretical and methodological principles and develops scientific and practical recommendations for improving the mechanism of budget financing of social functions of the state.
Within the research of theoretical bases of budgetary financing of social functions of the state state the genesis of the welfare state concept as base of «state social function» concept formation is investigated, the essence of the «budget financing of social functions of the state» is substantiated, the forms and methods of budget financing of social functions of the state are established, the comparative characteristic of state social functions financing models of the is carried out. The chronology of theoretical approaches to the disclosure of the content and essence of the welfare state is highlighted. The approaches of domestic and foreign scholars to the interpretation of the essence of the category are analyzed, as a result of which the author's interpretation of the concept of «welfare state» is given. The essence of the budget financing of social functions of the state concept is substantiated, the forms of budget financing of social protection and social security, education, health care, spiritual and physical development are established, classification features for them are offered, budget financing methods of state social functions are defined and on the basis of the EU experience the method which is expedient to use in Ukraine is revealed. A comparative description of the Nordic, Anglo-Saxon, continental and Southern European models of financing the social functions of the state based on a study of the specifics of their member states is carried out, namely: GDP per capita, tax revenue per capita, population, features of financing social protection and social security, health care, education, spiritual and physical development, as well as measures to overcome social imbalances in the context of the coronavirus pandemic. The advantages and disadvantages of Nordic, Anglo-Saxon, Continental and Southern European models of financing the social functions of the state in the context of use in Ukraine have been improved.
Key words: the universal basic income, budget financing, state social functions, government budget expenditures, financial support, education, health care, social protection and social security, spiritual and physical development.
