Matselyukh Natalia, Doctor of Economics, Professor, Director of the Educational and Scientific Institute of Accounting, Analysis and Audit, University of the State Fiscal Service of Ukraine, Irpin, Ukraine

ORCID ID: 0000-0002-4171-3109
e-mail: nmaceluh@ukr.net

Myskin Yurii, PhD (Economics), Associate Professor, doctoral student of the department of Finance the name of L.L. Taragul, University of the State Fiscal Service of Ukraine, Irpin, Ukraine

ORCID ID: 0000-0002-8160-3262
e-mail: muskin@ukr.net

Imperatives of Social Policy Budget Policy: Theoretical Aspect

Abstract. Introduction. A considerable number of scientists pay attention to the study of theoretical and theoretical aspects and domestic practice of implementation of the budget policy of Ukraine. At the same time, the effectiveness of fiscal policy in Ukraine is systematically questioned, which is confirmed by the constant reform of the budget system over the last 25 years. Taking into account that the key issue in the context of the effectiveness of fiscal policy is not only the process of its formation, but also the goals it subordinates, the question arises of the awareness of the logic of the formation of such goals and the mechanism of their submission to the national interests of Ukraine, which can be achieved through the socialization of budgetary policies.

The purpose of the article is to determine the essence and identification of the imperatives of social policy budgeting.

Results. According to an analysis of scientific approaches to the study of the essence of imperatives in the economic context, two main features are identified: 1) imperatives are considered in the broad sense of the term (as circumstances, conditions, determinants of social phenomena and processes); 2) the imperatives are characterized by their priority and obligatory implementation in the context of achieving the goal. Proceeding from this, the essence and the imperatives of the social policy of budget policy are determined.

Conclusions. The elucidation of the semantics of the notion of “imperatives” made it possible, firstly, to formulate the authors’ definition of the term “imperatives of social policy-making”, which proposed to understand the key dominant (the most important directions) of budget policy management based on an individualized approach, the comprehension and implementation of which is a priority and a prerequisite for achieving the goals; secondly, to identify and characterize the imperatives of the social policy of the fiscal policy, which include: identification and formalization of strategic objectives of fiscal policy, monitoring of the effectiveness of fiscal policy through its fiscal and regulatory capacity, raising the level of predictability of the behavior of budget policy participants and optimizing the attraction of public utility over individual (corporate) interests in the subjects of budgetary policy.

Keywords: fiscal policy; socialization of fiscal policy; imperatives of social policy; fiscal and regulatory potential of fiscal policy; participants in fiscal policy.

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