Welcome to site of Scientific Works of NDFI (demo).
Login | Register
THE ACADEMY
OF FINANCIAL
MANAGEMENT
.

№ 3/2019

№ 3/2019

Nauk. pr. NDFI 2019 (3): 149–159
https://doi.org/10.33763/npndfi2019.03.149

SOCIAL AREA FINANCE

TSIUKALO Liudmyla 1

1The Military Institute of Taras Shevchenko National University of Kyiv
OrcID ID : https://orcid.org/0000-0002-6870-4683


Features of the financial mechanism of social support for the Ukrainian army personnel


The transition of the armed forces to the professional basis of manning at present, leads to the formation of a qualitatively new approach in determining the priority areas of social security for the personnel of the army and persons dismissed from military service. Accordingly, the implementation of these tasks is not possible without the construction of an adequate financial mechanism. The current financial mechanism does not fully allow the task of reforming the Armed Forces of Ukraine. The article reveals the content of the financial mechanism of social security for military personnel of the Armed Forces of Ukraine and identifies the main components of this mechanism for its implementation. The theoretical and methodological foundations of the formation and functioning of the financial mechanism of the Armed Forces of Ukraine as a whole, in particular, modern approaches to the determination of its constituent elements are investigated. It has been established that today the current financial mechanism of the Armed Forces does not fully allow implementing the reform tasks in the defense department, based on the principles of the leading NATO countries. The development of the Armed Forces of a new standard is impossible without improving the financial support of their social sphere, which significantly affects the combat effectiveness of the troops. Measures are proposed to overcome the problems associated with the social security of military personnel.

Keywords:financial mechanism, social support, financial support, service personnel, Armed Forces of Ukraine

JEL: H53, I38


Tsiukalo L. . Features of the financial mechanism of social support for the Ukrainian army personnel / L. Tsiukalo // Наукові праці НДФІ. - 2019. - № 3. - C. 149-159.

Article original in Ukrainian (pp. 149 - 159) DownloadDownloads :37
1. Vasechko, L. I. (2009). The relation between the terms “financial mechanism”, “financing mechanism”, “financial security”, “financial regulation”. Bulletin of the Lviv University, 2009, 41, 103–107 [in Ukrainian].
2. Dekhtiar, N. A., Liuta, O. V., & Pihul, N. H. (2011). Financial mechanism of activity of economic entities. Sumy: Universytetska knyha [in Ukrainian].
3. Iefymenko, T. I. (2017). Conceptual framework of further development of public finance management system. Economy of Ukraine, 3, 3–19 [in Ukrainian].
4. Malovanyi, M. I. (2016). Financial aspects of the functioning of the system of social protection of the population in Ukraine. Uman: Sochinskyi M. M. [in Ukrainian].
5. Holota, O. P. (2008). Financial support for the social sphere of the Armed Forces of Ukraine in the conditions of their reform (Master’s thesis). Kyiv [in Ukrainian].
6. Semenikhin, I. M., Medvediev, Yu. B., & Vashchenko, I. V. (2006). Financial support of the Armed Forces in the market economy of Ukraine. Kyiv: VD Buraho [in Ukrainian].
7. Chimyshenko, S. M. (2012). Budgetary mechanism for financing the personnel of the Armed Forces of Ukraine (Master’s thesis). Kyiv: Kyivskyi natsionalnyi universytet imeni T. Shevchenka [in Ukrainian].
8. Verkhovna Rada of Ukraine. (2018). On the national security of Ukraine (Act No. 2469-VIII, June 21). Retrieved from zakon.rada.gov.ua/laws/show/2469-19 [in Ukrainian].
9. National Institute for Strategic Studies. (n. d.). Financing state power institutions:
a comparative analysis of the situation in Ukraine and leading European countries. Retrieved from old.niss.gov.ua/Monitor/December2009/18.htm [in Ukrainian].
10. Semenikhin, I. M. (2003). Principles of financial support of the Armed Forces of Ukraine. Theoretical and applied issues of economics, 2, 238–245 [in Ukrainian].
11. Ohinska, A. Yu. (2018). Social protection of the population and financial mechanism of its realization: theoretical and conceptual section. Economy and the state, 4, 131–136 [in Ukrainian].
12. Verkhovna Rada of Ukraine. (2012). On charity work and charity organizations (Act No. 5073-VI, July 5). Retrieved from zakon.rada.gov.ua/laws/show/5073-17 [in Ukrainian].
13. Kupalova, H., Alekseienko, O. (2011). Improvement and development of financial control in the Armed Forces of Ukraine. Bulletin of Taras Shevchenko National University of Kyiv, 127, 5–9 [in Ukrainian].