The redistributive financial resources in the system of social insurance by Ukraine

The research analyzes the scale of redistributive processes in the system of financial resources of the state social insurance in Ukraine. Established, the share of financial resources of state social insurance to GDP has a tendency to decrease and in 2016 it was 11 %. It was investigated that in the structure of financial resources of the state social insurance there are negative tendencies in reducing the weight of resources from their own sources and, accordingly, increasing the proportion of resources from external sources. It is proved that such a reduction took place in state pension insurance. It was determined that such a situation was caused by the policy of the state when the declared sizes of pensions at the level not less than the subsistence minimum did not correspond to the rates of increase of the internal financial resources of the Pension Fund of Ukraine. This resulted in a budget deficit of the fund and the introduction of the practice of covering it with the funds of the State Budget of Ukraine. Also, the reason for the loss of balance of financial resources of pension insurance was the reduction of the rate of the united social fee. Studying the possibility of the correlation of the expenditures of the Pension Fund of Ukraine according to its own financial resources are considered by us as a prospect of future research in this field of financial science.