FISCAL POLICY OF THE STATE AS A TOOL FOR INFLUENCING SOCIAL PROTECTION OF THE POPULATION

Abstract

The article is devoted to analyzing the current state of fiscal policy in Ukraine as a tool for social protection of the population under martial law. The author examines the impact of socio-economic difficulties and Russia’s full-scale invasion on the effectiveness of the state’s social policy. The article analyzes the main mechanisms of social protection, such as social assistance, social guarantees, and social insurance, and their adequacy in addressing modern challenges.

The study reveals disparities in the allocation of budgetary funds, where military needs are prioritized, negatively affecting the social sector. Issues such as the inefficiency of the benefit provision mechanism, the inadequacy of social payments in meeting the real needs of the population, and shortcomings in the social insurance system are analyzed.

The author emphasizes the need for comprehensive reform of the social protection system, particularly: transitioning from a categorical principle of benefit provision to a targeted approach that considers citizens' actual financial status; optimizing the distribution of budgetary resources for social programs; ensuring transparent oversight of fund utilization; and involving public organizations and experts in the development of social programs.

The article concludes that government expenditures on the social sector are a key element in ensuring citizens’ constitutional rights to social protection. These expenditures, aimed at supporting the disabled, pensioners, veterans, families, children, youth, the unemployed, and addressing housing issues, reflect the state’s social responsibility.

However, the effectiveness of social protection depends not only on the volume of funding but also on the efficiency of resource allocation. A lack of financial resources, especially amid economic and political challenges, complicates the fulfillment of the state’s social obligations. Therefore, reforming the social protection system, including the involvement of non-governmental institutions and the development of a clear social policy concept, is necessary to ensure social justice and stability in society.