and towns, industrialization, oceans, ecosystems, energy, climate change, sustainable
consumption and production, peace and justice. [9]. Achieving these goals involves the
implementation of sustainable development strategies that are implemented at the
national level and require resource mobilization and funding strategies. The latest
paradigm of social development is appropriate to associate with the awareness of the
urgent need to concentrate political, economic and social components on the national
idea [15, p.6] and with country development doctrine creating, the core of which is the
state's activities in the field of finance [33, p.8 ]
State social function performance depends on the level of economic and social
development of the country; stages of economic cycle; development of the institution
of the state, political parties; institutional environment and gross domestic product
(GDP) distribution. Withal state influence degree on social development depends on
its financial resources volume.
The country implements a social function through formulation and
implementation of social policy. In practice, social policy serves as an organizational
and coordinating mechanism for state social function implementation. Scientific and
methodological basis for implementation of social policy and social programs in
context of social development should become scientifically grounded public finance
policy. Conceptual foundations of such a policy should be considered when solving the
principal significant social issues of priority importance. This approach provides equal
start conditions for each citizen irrespective of place of residence, age and nationality;
optimal determination of society development priorities in solving problems of
poverty, unemployment, elimination of inaccessibility to normal living conditions,
education, medical services, current incomes distribution, social infrastructure
development.
At the present stage of Ukrainian society development, the priority task of state
social function is to ensure social security of person and society, and promising
benchmark is sustainable social development in a harmonious unity with economic and
ecological components.
General population low living standard remains one of the most important social
problems of Ukrainian society. Performing social function responsibilities by the state
concentrates on the following areas: social protection (social security, social insurance,
social assistance) and the formation of an appropriate institutional and social
environment. Proper performing of these directions requires the formation and
implementation of a productive social development financial policy and, accordingly,
formation of an effective financial mechanism for its implementation.
The main components/areas of public finance policy are fiscal and tax policies,
policies in formation and use of state extra-budgetary funds and state credit. Therefore,
among the main forms of the state's influence on the country's social development are
- 371 -