Issue: № 5/1, 2020
Doi: https://doi.org/10.37634/efp.2020.5(1).2
The budget transfers are widely used as a tool for financial regulation of public welfare in the market economy. At the same time, there aren't many scientific publications on this problem. The theoretical basis for the use of social budget transfers has not been fully elaborated. There is not the united approach to understanding the nature, features of social budget transfers, their classification. The purpose of the paper is to deepen the understanding of the essence of the social budget transfers, to characterize their immanent features and approaches to their classification. The methodological basis of the paper is a dialectical approach to the scientific knowledge of the social budget transfers, which involves the application of general and specific scientific research methods. The paper reveals the differences between the Ukrainian and foreign science in the study of social budget transfers. It is justified that in the Ukrainian financial science the budget transfers are mainly considered as an instrument of intergovernmental relations and support of local budgets. Instead, the role of budget transfers in public welfare providing is not studied enough. It is proposed to differentiate budget transfers into external and internal (intergovernmental), which are the varieties of social budget transfers. It is found that the key features of social budget transfers are that they have a motivational component and also characterize cash flow from the budget to final recipients, such as individuals or households. As part of social budget transfers, it is proposed to separate the specific and block, depending on the clarity of the established restrictions on their purpose.
Keywords : budget transfers, social transfers, public welfare, financial regulation, subsidies
References:
1. Bodnaruk T. The efficiency of transfer policy in the system of intergovernmental relations. Actual problems of the economics. 2008. № 5 (83). pp. 146-153. (in Ukrainian)
2. Large Explanatory Dictionary of the Contemporary Ukrainian Language / ed. V.T. Busel. Kyiv-Irpin: Perun, 2005. 1728 p. (in Ukrainian)
3. Hordiienko L. Role of social transfers in the formation of the household income. Collection of scientific works of ChSTU. Series: Economics. 2014. Vol. 36. Part II. Vol. 1, pp. 38-42. (in Ukrainian)
4. Dluhopolskyi O. Prospects of application of foreign models of fiscal federalism in the conditions of transformation economy of Ukraine. Journal of the European Economy. 2007. Vol. 6 (№ 2). pp. 198-232. (in Ukrainian)
5. Kaziuk Y., Demydenko S. Mechanism of allocation of additional subsidy to maintain educational and healthcare institutions in oblasts: expert opinion. Decentralization: information portal for local government reform. URL: https://decentralization.gov.ua/news/8790 (in Ukrainian)
6. Komarova O. The functional role of social transfers under a transformation of the society. Ukrainian society. 2008. № 3. pp. 75–82 (in Ukrainian)
7. Kravchenko V.I. Local Finance of Ukraine. Kyiv: Znannia, 1999. 487 p. (in Ukrainian)
8. Pysmennyi V.V. Intergovernmental transfers as an instrument of financial equalization of territories. Economy and the state. 2017. № 6. pp. 24-30. (in Ukrainian)
9. Pyshchulina O.M. Role of social transfers in the implementation of the state redistribution policy. Social and Labor Relations: Theory and Practice. 2012. № 1 (3). pp. 19–28. (in Ukrainian)
10. Radionov Y. Actual problems of intergovernmental relations development. Economy of Ukraine. 2011. № 5. pp. 54–58. (in Ukrainian)
11. Dictionary of the Ukrainian language / ed. I.K. Bilodid. Kyiv: Naukova dumka, 1979. Vol. 10. 657 p. (in Ukrainian)
12. Social transfers as factors of equalization of welfare of the population of Ukraine: An analytical note. The official website of National Institute for Strategic Studies. 2017. December 24. URL: https://niss.gov.ua/doslidzhennya/social-politika/social-transferti-yak-chinniki-virivnyuvannya-dobrobutu (in Ukrainian)
13. Tkach K. Theoretical aspects intergovernmental transfers as a tool convergence of economic and social development of the state. World of finance. 2014. № 4. pp. 97-102. (in Ukrainian)
14. Shavaryna M. Improving of social transfers and increasing of their impact on household incomes. Methodological problems of financial theory and practice: collection of scientific works. Ternopil: TNEU, 2014. pp. 144-147. (in Ukrainian)
15. Barcena-Martin E., Carmen Blanco-Arana M., Perez-Moreno S. Social Transfers and Child Poverty in European Countries: Pro-poor Targeting or Pro-child Targeting? Journal of Social Policy. Cambridge: Cambridge University Press, 2018. № 47 (4). pp. 739–758.
16. Barrientos А., Scott J. Social transfers and growth: a review. Global Development Institute Working Paper Series 5208, GDI, The University of Manchester. Chronic Poverty Research Centre 2008. URL: https://www.files.ethz.ch/isn/127453/WP112_Barrientos-Scott.pdf
17. Bradbury B., Jantti M., Lindahl L. Labour income, social transfers and child poverty, LIS Working Paper Series, № 707, Luxembourg Income Study (LIS). Luxembourg, 2017. 35 p.
18. Notten G., Guio А.С. The impact of social transfers on income poverty and material deprivation, ImPRovE Working Paper N°16/17. Antwerp: Herman Deleeck Centre for Social Policy – University of Antwerp, 2016. 35 р.
19. Social benefits (or social transfers). The National Institute of Statistics and Economic Studies collects, analyses and disseminates information on the French economy and
20. What are social transfers? / S. Devereux at. al. Regional Hunger and Vulnerability Programme. URL: https://webcache.googleusercontent.com/search?q=cache:ajnYiudZcw0J:https://europa.eu/capacity4dev/file/12912/download%3Ftoken%3DMcPvGtEc+&cd=9&hl=uk&ct=clnk&gl=ua&client=firefox-b-ab