INSTITUTIONAL MAINTENANCE OF THE SYSTEM OF SOCIAL SERVICES AS BACKGROUND HUMAN DEVELOPMENT IN UKRAINE

The subject of the work is to analyze the functioning of the legislative provision of social services. The aim is to identify discrepancies that hinder the improvement of the provision of social services in Ukraine and provide proposals to address them and improve the mechanism of functioning of the system of social protection of the population. The methodology of the work. Work is done on the basis of the analysis of regulatory framework of the provision of social services in particular, and the social security system as a whole. Results. Identified the need to make changes and additions to the Law of Ukraine ?On Public Associations? and ?On Charity and Charitable Organizations?, which will facilitate the participation of charitable organizations in the procurement of social services. Also need to make changes to the Budget Code of Ukraine, where it is determined that budget expenditures under government welfare programs for the provision of social services are intended only for public institutions (territorial social service centers, centers for social rehabilitation of disabled children, the centers of vocational rehabilitation of persons with disabilities). However, the possibility of sending these funds for social services guaranteed by the state extra-budgetary institutions are not provided in the Budget Code. In other words, the current budget legislation in Ukraine is based on the concept, which provides that the socially vulnerable categories of citizens or citizens who find themselves in difficult circumstances, social services are available a priori in budgetary institutions (as opposed to private institutions) and are financed by ?Social protection and social security?. This provision of the law violates the principle of equality of access of non-governmental social service providers to obtain funding. Scope of the results: the organization and carrying out scientific research in the area of public finance, including finance the social sphere, the formation of the main directions of the state policy of regulation of financial relations in the social sphere. Conclusions. No change in the law, reform of the system of social services and the creation of full-fledged market of social services will only populist slogan and will not lead to an improvement in the quality of services for citizens and families in difficult circumstances.