Published: Dec 30, 2022

  Lyudmyla Marchenko


Introduction. Social support of the population is the activation of social and economic activity, the guarantee of economic well-being and development in the state. The necessity of studying modern trends in the functioning and possibilities of improvement of the state financial policy lies in the urgent need to ensure the stable development of a socially oriented market economy in Ukraine. In order to build an effective system of social protection, provision and support, it is necessary to have a sufficient amount of financial resources, which will ensure the effective functioning of the social sphere. The purpose of the article. To determine the relevant aspects of the impact of fiscal policy instruments on ensuring the development of the social sphere, taking into account the trends of digitalization and the use of mathematical methods of analysis. Methodology. The research used general scientific and special methods: theories of cognition, synthesis, grouping, description, comparison, mathematical analysis, graphic representation, theoretical generalization and systematization. Results. The nature and role of tax policy in ensuring the social development of the state are substantiated. The peculiarities of the digitalization of the tax administration as a factor of improvement of the activity of the tax authorities in the context of the performance of fiscal and social functions are emphasized. During the reporting period, considerable attention was paid to the peculiarities of financing the social sphere. It was noted that tax revenues play a key role in the financial resources of local budgets, which makes it possible to cover a wider range of expenditures in the social sphere. Using the methods of mathematical analysis and software products, a graph of the correlation between the revenues of local budgets and expenditures and the social sphere was created. It was found that tax revenues have the greatest impact on the volume of spending on housing and communal services, mental and physical development, and education. In the case of health care expenditures, the same influence of both tax revenues and official transfers was found. Measures to optimize the fiscal policy of Ukraine in the context of stabilizing the social environment in the conditions of martial law are proposed. Conclusion. Fiscal policy should provide a system of state measures to solve certain short-term and long-term tasks facing society, in particular with the help of the tax system. Long-term tasks include achieving economic growth, the maximum level of employment of the country's population and increasing the level of its well-being. Short-term goals can be filling the state and municipal budgets, achieving their balance, stimulating investment and innovation programs that will contribute to the effective development of society.

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fiscal policy, financial resources, tax system, budget, digitalization, social sphere, social protection of the population


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