Financing of socially vulnerable groups: theoretical aspects of the research

The subject of research is theoretical approaches to interpreting the concept of socially vulnerable groups and ensure their financial system of social protection. The purpose of the article - highlight the essence of the concept of «socially vulnerable groups» specification list of persons who belong to this category, the study features of financial support of vulnerable groups in Ukraine.. The theoretical and methodological basis of research are: general principles of financial policy in Ukraine, research of scientists working in the field of economic and social policies on the financial support of socially vulnerable groups in Ukraine, modern views on national scientists understanding of essence of the concept of «socially disadvantaged groups.» Research results. The article highlights conceptual approaches to the treatment of financial policies to support socially vulnerable as a system, complex phenomena and theoretical approaches towards defining the essence of the concept of «socially vulnerable groups» and their place in the system of social protection. The ways of implementation of social protection of vulnerable groups, sources of funding. Scope of research results is that submitted in the work theoretical principles and practical recommendations can be used in the activities of specialized institutions of social protection and local authorities in drawing up appropriate social programs concerning financial support and social protection of vulnerable groups. Conclusions. After analyzing the literature on this topic, one can conclude that there is no legal definition of «socially disadvantaged groups» and its broad interpretation prevails - that, among other things, creates certain difficulties in social practice. Therefore, there is a need in specification, refinement and consolidation of this regulatory concept. It is evident that current realities of socio-economic development of Ukraine require significant social reform, particularly in budgetary financing of social sphere, which is indisputably put forward by life as one of the most actual national priorities of modern financial policy of Ukraine.