DEVELOPMENT OF CRITERIA OF THE NEEDS WITHIN THE NEW FINANCIAL MECHANISM OF PROVIDING SOCIAL SUPPORT

The article is devoted to the problems of efficiency of the budget expenditures aimed at social support of the Russian citizens, the analysis of the current situation, the description of solutions for improving the efficiency of the budget expenditures of the budget system of the Russian Federation on social policy and reduction of social tension in the country. The above solutions include, among others, the application of the proposed by the author classification group of recipients of social support measures in calculation of the criteria of the needs, and the formula for calculating the criterion of the needs. The issues of improving the financial mechanism of providing social assistance to the population in the context of the limited financial resources and the difficult economic situation in the country are particularly in demand today, which confirms the relevance of this study. The article examines the legal and financial features of application of the principle of targeting and criteria of the needs in providing various measures of social support. The analysis of expenses of the consolidated budget of the Russian Federation and the state extra‑budgetary funds is carried out; shortcomings in the current structure of expenses on social policy are revealed. In relation to the above expenditures, the dynamics of the poverty level in the country is analyzed. The advantages of the financial and social tool “social card of the resident of the region”, which allows not only to accumulate different measures of social support, but also to store, provide personal data of the cardholder — recipient of social support measures, to ensure the accounting and control of the provided measures of social support. The study used the following methods: analytical, comparative, classification, observation, generalization. The measures to raise the efficiency of budget spending and the effectiveness of the targeted provision of social support measures are identified and justified.

efficiency of budget expenditures, social support measures, calculation formula, budget expenditures, social policy, need criteria, targeting, financial mechanism, standard of living, social protection system.

Dimirzhieva G. V. Development of criteria of the needs within the new financial mechanism of providing social support. Business. Education. Law, 2019, no. 4, pp. 264–269. DOI: 10.25683/VOLBI.2019.49.415.