Теоретичні засади фінансового регулювання доходів населення

Abstract

Стаття присвячена розкриттю теоретичних засад фінансового регулювання доходів населення. Сформульовано його зміст та призначення, визначено принципи фінансового регулювання доходів населення та його етапи. Розглянуто найбільш поширені інструменти прямого і непрямого фінансового регулювання доходів населення, вказано на проблеми їхнього застосування./The article elucidates theoretical aspects of population income financial regulation. It is advisable to define it as an integrated system of financial methods, instruments and tools of meaningful influence upon their formation and distribution processes. The main purpose of population income financial regulation is to ensure their sustainable growth and optimal proportions of distribution. It is proved that the population income financial regulation can be viewed in several ways: according to temporal and organizational characteristics, the tendencies, social classes, the nature of impact etc. The policy of population income financial regulation should be built on the basis of principles listed as follows: of scientific approach, of strategic orientation, of minimum necessity, of coordinated interests, of maximum objectification (elimination of the subjective factor) is determined. The instruments of population income financial regulation are characterized. To distinguish them as direct and indirect instruments of regulation is proposed. Direct regulation involves direct impact on the factors that determine the amount and structure of income of different social groups (adjusting minimum wages, social benefits and privileges, improving population tax incomes, etc.). Indirect regulation provides the impact on population income through stimulating economic agents involved in certain actions (financial preferences for entities that provide employees a broad "social benefits package", high salary payment, charity engagement). In its procedural aspect population income financial regulation can be defined as a set of dialectical successive management phases including: analytical (dynamics assessment and income structure, the factors that affect them); preparatory (selection of the most effective means of financial influence on income formation and distribution); operational (direct regulation of population income applying financial leverages and tools). The most common financial instruments of population income regulation are considered. The problematic aspects of their application are indicated.