Єдиний внесок на загальнообов’язкове державне соціальне страхування: особливості, тенденції та проблеми

Abstract

Проведено аналіз надходжень єдиного внеску до фондів загальнообов’язкового державного соціального страхування. Окреслено переваги та недоліки єдиного внеску на загальнообов’язкове державне соціальне страхування. Сконцентровано увагу на необхідності легалізації фонду оплати праці суб’єктів господарювання як важливого чинника впливу на фінансове забезпечення системи загальнообов’язкового державного соціального страхування. Introduction. Social insurance contributes to ensuring the necessary standard o f living for the population and a balanced distribution o f public goods. In today's conditions of financial, social and political instability, problems of functioning o f the system of compulsory state social insurance are actualized. A t the same time, the issue of financial support for this system, which is part of a single contribution to the compulsory state social insurance, is of great importance. Purpose. The purpose o f the article is to find out the features, trends and problematic as­ pects of the functioning of a single social contribution as a source of the formation of financial resources of the system of compulsory state social insurance. Results. The article deals with the issue of the functioning of a single contribution as a source of the formation of financial resources of the system of compulsory state social insur­ ance. The monitoring of the revenues of the single contribution to the compulsory state social insurance funds is carried out. The advantages and disadvantages of a single contribution to compulsory state social insurance are outlined. The attention is focused on the necessity of legalization of the fund of labor remuneration of economic entities as an important factor of influ­ ence on the financial provision of the system of compulsory state social insurance. Conclusion. In general, the principle of paying a single social contribution is practically applicable in all countries of the European Union, so the fact of its introduction brings our state closer to the generally accepted world standards. Taking into account that the income of a sin­ gle social contribution to the compulsory state social insurance funds depends on the level of wagesjt is necessary to strengthen measures to create a system for stimulating the transition of workers from the shadow economy sector to the official one. Indeed, from non-payment of taxes and contributions from shadow incomes, the state loses billions of hryvnias of revenues to the state budget and funds of compulsory state social insurance, and workers remain without adequate social protection and adequate pension provision in the future. All this requires in­ depth study and practical solution.