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1 (21) 2014

Demography and social economy, 2014, 1(21):145-157
doi: https://doi.org/10.15407/dse2014.01.145

V. Nadraga
PhD in State Management, Associate Professor, Leading Researcher Ptoukha Institute for Demography and Social Studies, National academy of Science of Ukraine

Section: Socio-economic problems.
Language: Ukrainian
Abstract: The paper analyzes the peculiarities of the functioning of compulsory state social insurance system in Ukraine. Transition from the financing of compulsory state social insurance through the tax system to contributory scheme is crucial, since the concepts of social tax and insurance premium differ both in the socio-economic nature and the purpose in the social protection.
The state nature of social security does not envisage the need of state financing of all social spending. Payment of insurance premiums, application of the conditions of the social security and legal responsibility are obligatory. State insurance is intended to ensure the legally certain standard of living for citizens. Insurance premium is one of the forms of reservation wage, which provides material payments and social services to workers in case of an insurance event. Insurance protection against social risks is determined as the object of legal relations for mandatory social insurance. Risk is actualized within the system of interconnected legal relationships. Their primary function is to ensure insurance protection of the economically active population in the event of social risk situation, its prevention and compensation of its consequences. Risk insurance function is transformed into a certain fee to the liability insurer for the consequences of risk due to the events, a list of which is consolidated in legislation.
In the context of social security as a compensatory mechanism of social risks its following characteristics are distinguished: its only objective character, social insecurity, clear consolidation in the national legislation, the potential regularity for each person and warning functionality for events of the financial difficulties. Income and expenditure of the social funds constitute a significant part of the redistribution of the social product. It causes the need to create a backup system of compulsory social insurance. Since the unified social contribution remains the source of reserve funds, it is proposed to construct an appropriate model which is based on the use of elements of the theory of choice under condition of uncertainty.
The main directions of improvement of the system of compulsory state social insurance are distinguished. They are: improvement of the mechanism of providing material support and social services to the insured persons, improvement of the differentiated insurance rates policy, providing of economic incentives for prevention of occupational risks.
Key words: social risks, social insurance, unified social contribution.
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