THE SOCIAL BUDGET OF UKRAINE: THE MAIN TRENDS OF RECENT YEARS AND REALITIES DURING THE WAR

Abstract

The challenges faced by Ukraine in the context of armed aggression have led to significant economic and social problems in the country: a decrease in economic potential and forced displacement of citizens resulting from the occupation of large areas of the country, the destruction of settlements and social infrastructure, and environmental pollution. Difficulties have arisen in the implementation of the constitutionally guaranteed rights of citizens, particularly in the area of social protection and welfare. Therefore, the issue of ensuring the proper functioning of the social sphere and supporting the population, especially the most vulnerable segments of it, is notably relevant in today's realities. The purpose of the article is to identify the main trends in social expenditures of budget of the state, as well as the changes that have occurred during the period of martial law in Ukraine. The article examines the peculiarities of the category "social budget" and the models of the welfare state that are distinguished in the world practice, which is extremely important for the clarification of the issue of sociality of budget. In order to assess the social character of the budget, the authors analyzed and systematized the main trends of social expenditures of the consolidated budget of Ukraine over the last ten years, which include the following expenditures: social protection and social security, health care and education, mental and physical development, housing and communal services. To this end, we analyzed the changes in the volume of expenditures in absolute terms, the share of social expenditures in total budget expenditures, and the structure of budget expenditures before and after the introduction of martial law. The results of the analysis are presented in a table and graphically for better visualization. Special attention is paid to the changes that occurred in the country during the period of martial law, and the measures introduced by the government to stabilize the situation and address pressing social problems are highlighted. The practical value of the article lies in the identification of the main trends in the financing of social expenditures of budget of the state, with the justification of the factors that caused the existing changes, and the highlighting of the problems caused by these factors, in particular by the armed aggression against Ukraine. The authors also suggest possible ways to improve the public administration of budget financing of the social protection sector.