The subject of research are theoretical and practical questions of the state financial policy of the development of Public-Private Partnership in Ukraine as an instrument of social development. The study purpose was to analyze the impact of public finance policy on the becoming of public-private partnership (PPP) in Ukraine as an instrument for realizing the social goals of the state / local government and outline areas for improving financial instruments for supporting priority social PPP projects. Research methods. It is used a set of scientific methods and approaches in the study, including analysis, systematic, comparative, and statistical, which allowed to realize the conceptual unity of the research. Results of the work. The article considers the issues of development of Public-Private Partnership as an instrument of social development. It is shown that today the important task of the state financial policy is the further development of public-private partnership, as an instrument for ensuring effective financing of social development. The normative and legal framework in the aspect of regulation of state financial support of PPP projects in Ukraine is analyzed. The main factors influencing the effectiveness of state financial policy instruments of supporting the PPP in the current conditions of the national socio-economic system functioning are determined. Scope of results: the system of state financial regulation, the state financial policy. Conclusions. Improvement of the financing of PPP projects should be carried out in line with the increase of the effectiveness of using budget funds, the introduction of medium and long-term budget planning, and the scientific substantiation of the priorities of social development. Improving the tools of state financial policy in Ukraine to address the priority goals of social development should be implemented taking into account the existing institutional environment and opportunities for its improvement, deepening decentralization processes and the state and local ...
The article reveals the essence of the institutional environment and generalizes the scientific approaches to its definition. It is shown that the dynamic development of all spheres of society's life needs to take into account the state of the country institutional environment in the process of the state financial policy implementation. The social, economic and political institutions are outlined. Significant components of the institutional environment that form its segments in the context of influence on social processes in society are singled out. It is shown that in Ukraine, along with the instability of economic dynamics, high debt burden, increased openness of the economy and deepening of the processes of integration into the system of international economic relations, there is an aggravation of social problems and the probability of occurrence of social risks increases, which manifests itself in the existence of a number of social imbalances. The institutional aspects of the important components of the state financial policy ‒ the fiscal policy, which in the conditions of instability has more effective influence onsocial processes, in particular, in the aspect of neutralization of social instability risks, are determined. It was shown that in the conditions of a weak institutional environment there is a risk of increasing inefficient budget expenditures inconnection with the implementation of the social function of the state, in particular, expenditures of social orientation. Moreover, under these conditions, increasing levels of funding will lead to increasingly inefficient spending, caused by the existence of institutional dysfunctions. Among the major dysfunctions of the institutional environment in the aspect of their influence on the formation and implementation of the state financial policy of social development of the society attention was drawn to the existence of a debt trap in Ukraine and the trap of «the vicious circle of poverty». It is shown that reforms are being carried out in the country and measures are taken to improve the institutional environment, including in order toeliminate these traps. However, some measures are still non-systematic, consistent, situational in nature. It is substantiated that the state financial policy can influence the improvement of the formal component of the institutional environment of the society, which will increase its effectiveness, provided that certain coordination measures are implemented. At the same time, the need to improve the quality of the institutional environment focuses on its informal component, which today remains virtually oblivious. The methods of the institutional environment improving are generalized and the possibilities of realization ofsome of them in Ukraine are outlined. It is concluded that the improvement of the institutional environment for the implementation of the social function of the state in Ukraine should be carried out mainly through modernization, rather than institutional design, since under the conditions of slow economic dynamics such an approach will not lead toasignificant increase in transaction costs. ; В статье раскрыта сущность институциональной среды и обобщены научные подходы к ее определению. Показано, что динамичное развитие всех сфер жизнедеятельности общества требует учета состояния институциональной среды страны в процессе реализации государственной финансовой политики. Определены социальные, экономические и политические институты. Выделены важные составляющие институциональной среды, формирующие его сегменты в контексте влияния на социальные процессы в обществе. Показано, что в Украине наряду с нестабильностью экономической динамики, высокой долговой нагрузкой, ростом открытости экономики и углублением процессов интеграции в систему международных экономических отношений происходит обострение социальных проблем и повышается вероятность реализации социальных рисков, что проявляется в существовании ряда социальных дисбалансов. Определены институциональные аспекты весомой составляющей государственной финансовой политики ‒ бюджетно-налоговой политики, которая в условиях нестабильности более действенно влияет на социальные процессы, в частности, в аспекте нейтрализации рисков социальной нестабильности. Показано, что в условиях слабой институциональной среды существует риск увеличения неэффективных расходов бюджетных средств всвязи с реализацией социальной функции государства, в частности расходов социальной направленности. Причем, в этих условиях все большие объемы финансирования повлекут все более неэффективные расходы, что вызвано существованием дисфункций институциональной среды. Среди весомых дисфункций институциональной среды в аспекте их влияния на формирование и реализацию государственной финансовой политики социального развития общества обращено внимание насуществование в Украине долговой ловушки и ловушки «порочного круга бедности». Показано, что в стране проводятся реформы и осуществляются мероприятия по усовершенствованию институциональной среды, в том числе с целью выхода из этих ловушек. Однако отдельные мероприятия все еще носят несистемный, последовательный, ситуативный характер. Обосновано, что государственная финансовая политика способна влиять на совершенствование формальной составляющей институциональной среды общества, что будет способствовать повышению ее действенности при реализации определенных координационных мероприятий. Вто же время, потребность в повышении качества институциональной среды актуализирует сосредоточение внимания на ее неформальной составляющей, которая сегодня практически остается без внимания. Обобщены методы совершенствования институциональной среды и обозначены возможности реализации отдельных из них в Украине. Сделан вывод, что усовершенствование институциональной среды реализации социальной функции государства в Украине должно осуществляться преимущественно путем модернизации, а не институционального проектирования, ведь в условиях замедленной экономической динамики такой подход не приведет к значительному росту трансакционных издержек. ; У статті розкрито сутність інституційного середовища та узагальнено наукові підходи щодо його визначення. Показано, що динамічний розвиток усіх сфер життєдіяльності суспільства потребує врахування стану інституційного середовища країни у процесі реалізації державної фінансової політики. Окреслено соціальні, економічні та політичні інститути. Виокремлено вагомі складові інституційного середовища, що формують його сегменти у контексті впливу на соціальні процеси у суспільстві. Показано, що в Україні поряд із нестабільністю економічної динаміки, високим борговим навантаженням, зростанням відкритості економіки та поглибленням процесів інтегрування у систему міжнародних економічних відноси відбувається загострення соціальних проблем та підвищується ймовірність настання соціальних ризиків, що проявляється в існуванні низки соціальних дисбалансів. Визначено інституційні аспекти вагомої складової державної фінансової політики – бюджетно-податкової політики, яка в умовах нестабільності більш дієво впливає на соціальні процеси, зокрема, в аспекті нейтралізації ризиків соціальної нестабільності. Показано, що в умовах слабкого інституційного середовища існує ризик збільшення неефективних видатків бюджетних коштів у зв'язку з реалізацією соціальної функції держави, зокрема видатків соціального спрямування. Причому, за цих умов усе більші обсяги фінансування спричинять до все більш неефективних видатків, що спричинено існуванням дисфункцій інституційного середовища. Серед вагомих дисфункцій інституційного середовища у аспекті їх впливу на формування і реалізацію державної фінансової політики соціального розвитку суспільства звернена увага на існування в Україні боргової пастки та пастки «порочного кола бідності». Показано, що в країні проводяться реформи та здійснюються заходи із удосконалення інституційного середовища, у тому числі з метою виходу із цих пасток. Однак окремі заходи все ще носять несистемний, послідовний, ситуативний характер. Обґрунтовано, що державна фінансова політика здатна впливати на удосконалення формальної складової інституційного середовища суспільства, що сприятиме підвищенню її дієвості за умови реалізації певних координаційних заходів. Водночас, потреба у підвищенні якості інституційного середовища актуалізує зосередження на його неформальній складовій, яка на сьогодні практично залишається поза увагою. Узагальнено методи удосконалення інституційного середовища та окреслено можливості реалізації окремих з них в Україні. Зроблено висновок, що удосконалення інституційного середовища реалізації соціальної функції держави в Україні має здійснюватися переважно шляхом модернізації, а не інституційного проектування, адже в умовах уповільненої економічної динаміки такий підхід не спричинить до значного зростання трансакційних витрат.
The subject of the study is the main theoretical and practical issues of the implementation and effective functioning of compulsory health insurance as an important element of the social security system. The purpose of the article is to study the theoretical postulates that reveal the essence and peculiarities of the functioning of mandatory health insurance, as well as to clarify the problems of its implementation in Ukraine. The hypothesis of the study is put forward that the introduction of a new financial mechanism by the state - mandatory health insurance - will allow the Ukrainian economy to use the potential of market institutions more in the formation of budget resources and will lead to a significant strengthening of the social security system of the population. Methods of the research. In accordance with the logic of the scientific search, the article used theoretical analysis, including consideration of individual traits and identification of new characteristics of problems, comparison, mathematical and statistical methods. Highlighting unexplored parts of the general problem. Compulsory health insurance has not been introduced in Ukraine, which indicates the incompleteness of the medical reform started in 2017. Research result. It is shown that in the hierarchy of human needs, safety occupies a leading place. It means protection of health, living and working conditions and is the quintessence of social security of the population. In global practice, there are various models of health care organization. It has been proven that one of the most requested is mandatory health insurance. It provides financing of the volume of medical services at the level of social guarantees of the state; and the size of the insurance premium is not related to the amount of medical care and the state of health of the insured. Voluntary health insurance is an alternative to compulsory health insurance. It is private and inferior to compulsory health insurance in terms of the share of the population covered and the amount of resources involved. It has been proven that the compulsory health insurance is an important tool for the country's economic development. It is proposed to consider the compulsory health insurance not only as an element of the financial system, which has a powerful investment sense, but also as a component of the social protection system of the population, which is responsible for maintaining the social security of the population. The main features and advantages of compulsory health insurance are named. A balanced approach to the further reform of the health care system in Ukraine and the implementation of the commitments made by Ukraine for joining the EU requires finding ways to attract funds to the industry. One of them, and the most effective one, should be the introduction of the compulsory health insurance in Ukraine. Sphere of application. The bodies of the financial system and social security system, local authorities. Conclusions. The compulsory health insurance, which is used in the world, has demonstrated itself as a powerful tool for economic development. The compulsory health insurance should be considered not only as an element of the financial system, which has a strong investment sense, but also as a component of the social protection system of the population, which is responsible for maintaining the social security of the population in the state. Ukraine needs to continue political and economic reforms, resolutely fight corruption, actively implement privatization, deepen the reform of the health care system, including the introduction of mandatory health insurance.
Relevance of the research topic. The implementation of medical reform in Ukraine, which provides radical structural changes in the health care system, the transformation of financing mechanisms for services, and at the same time the implementation of budgetary reform, an integral part of which is budget decentralization, makes the issue of assessing the role of local budget spending on health care. Formulation of the problem. In conditions of limited budgetary funds, growing debt and budgetary decentralization, successful implementation of health care reform is impossible without increasing the role of local budgets in financing the industry of development priority areas. Analysis of recent research and publications. The works of I. Chygynova, V. Makogon, M. Pasichnogo, Ju. Markuts, I. Kogut, Y. Pasichnik, V. Tropina [1-6] and others are devoted to the study of issues related to the problems of the article. The results of their own research of some of the indicated problems are presented in [6-8]. Segregation of unexplored parts of a common problem. In the context of deepening budget decentralization, strengthening the financial base of local budgets, expanding the functional powers of local governments, it is necessary to further search for ways to increase the role of local budgets in health care financing. The purpose of the article is to assess the role of expenditures of local budgets of Ukraine on the health care sector in the context of deepening budget decentralization and to develop proposals for improving its financing. Duringresearch, general scientific and special methods were used: analysis and synthesis, the method of generalization, statistical, etc. The article analyzes and evaluates the total expenditures of local budgets for health care, as well as for the regional program "Health of the population of the Dnipropetrovsk region for 2020-2024". The attention is focused on increasing the role of local budget expenditures in the process of changing the health financing model. The basis for expanding the capacity of local governments to finance health care was the deepening of budgetary decentralization, changes in the distribution of taxes to local budgets, etc. Conclusions. In conditions of acute limited financial resources, success in the formation and effective use of funds from local budgets of Ukraine for the development of an appropriate health care system is associated, first of all, with the consistent implementation of the financial and budgetary policy of the state, the coherence of medical and budgetary reforms, priorities, increasing the efficiency of the use of budgetary funds in format of target program budgeting. The results of this study can be applied in the process of forming and implementing social and budgetary policies for the development of the health care system in the country.
At the present stage of economic development Ukrainian public sector is faced with multiple new and complex challenges. In order to implement strategic reforms in the public financial management, the public authorities were given the opportunity to use external sources of finance for the implementation of relevant innovative projects and programs. Accordingly, Ukraine assumes certain international obligations towards the organizational and institutional aspects, as well as transparent and effective targeted use of financial resources. This study examined the main issues of projects and programs at each stage of the project cycle management. The main purpose of this paper is to find the best basic areas for further cooperation between Ukraine and the EU on the implementation of project management in the context of the need to modernize the budget management system. Methodological and theoretical basis of the research consists of the works of foreign and Ukrainian scholars that allowed realizing conceptual integrity of the study. Methods of generalization and comparison allowed to assess the existing projects of modernization of public financial management financed by international organizations. The authors defined the possible forms of financing of government innovative projects and programs in Ukraine. For this purpose, methods of analysis and synthesis were used. As a result, it is recommended to follow the directions of further cooperation between Ukraine and the EU on the development of project management along with performance-based budgeting.