Fiscal mechanism in public administration of social risks

  • Volodymyr G. Bulba National Academy of Public Administration under the President of Ukraine
  • Maryna V. Goncharenko National Academy of Public Administration under the President of Ukraine
  • Oleksandr V. Yevtuxov National Academy of Public Administration under the President of Ukraine
Keywords: fiscal policy, social policy, fiscal mechanism, investment in human development, social justice

Abstract

Through a critical document-based methodology, the research analyses the essence of social risks as the object of public administration, proposes their classification, tests the need for interconnection of social and fiscal policies, bases the structure of the financial and budgetary mechanism for public management of social risks and, consequently, proposes to improve it by increasing investment in human capital to prevent social risks. It is concluded that the orientation of the social protection system to countervailing measures in relation to certain groups of the population seeks to solve the problem of poverty by strengthening tax distributional processes, increasing the amount of social spending on total state spending, but   if it fails to increase the effectiveness of social programmers, the main social problems will not be solved. It is established that the main direction of improvement of the public social risk management tax mechanism should be the minimization of the compensatory nature of the financial provision of the consequences of social risks and, the activation of the application of investment tools for the prevention of their occurrence.

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Author Biographies

Volodymyr G. Bulba, National Academy of Public Administration under the President of Ukraine

Full Doctor in Public Administration, Professor at the Department of Social and Humanitarian Policy, Kharkiv Regional Institute of Public Administration, National Academy of Public Administration under the President of Ukraine, Ukraine. 

Maryna V. Goncharenko, National Academy of Public Administration under the President of Ukraine

PhD in Public Administration, Associate Professor at the Department of Economic Theory and Finance, Kharkiv Regional Institute of Public Administration, National Academy of Public Administration under the President of Ukraine, Ukraine. 

Oleksandr V. Yevtuxov, National Academy of Public Administration under the President of Ukraine

Postgraduate Student at the Department of Social and Humanitarian Policy, Kharkiv Regional Institute of Public Administration, National Academy of Public Administration under the President of Ukraine, Ukraine. 

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Published
2021-03-07
How to Cite
Bulba, V. G., Goncharenko, M. V., & Yevtuxov, O. V. (2021). Fiscal mechanism in public administration of social risks. Political Questions, 39(68), 531-548. Retrieved from https://produccioncientificaluz.org/index.php/cuestiones/article/view/35434
Issue
Vol. 39 No. 68 (2021): Cuestiones Políticas
Section
Derecho Público

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