FINANCIAL PROVISION OF SOCIAL SERVICES IN UKRAINE: ACCOUNTING, ANALYTICAL AND TAXATION ASPECTS

Abstract

The article examines the theoretical and practical foundations of financial provision of social services in Ukraine, with a particular focus on the accounting and analytical aspects of the functioning of the social protection system. The relevance of the topic is driven by the growing social risks, limited budgetary resources under martial law, the transformation of the social support model, and the need to improve the efficiency of financial resource utilization in the social sphere. The purpose of the study is to substantiate the theoretical and practical foundations of financial provision of social services in Ukraine and to identify directions for improving accounting and analytical mechanisms to enhance the effectiveness of social policy. Method. The study employs methods of analysis, generalization and comparison of scientific approaches, logical and statistical analysis, as well as elements of institutional and regulatory analysis. Results. It has been found that the financial provision of social services in Ukraine is highly dependent on budgetary resources, with tax revenues dominating the funding structure and an insufficient level of development of accounting and analytical support. The current system of accounting for social expenditures does not provide adequate detail regarding costs by service types, beneficiary categories, and funding sources, which complicates the assessment of budget efficiency. Directions for improving accounting and analytical support are proposed through the enhancement of analytical cost accounting within public sector accounting, enabling the calculation of the actual cost of social services, increased transparency of financial flows, and a stronger information basis for managerial decision-making. The need to strengthen the role of the tax mechanism as a key source of financial resources for the social sphere is also substantiated. In conclusions, the need for a comprehensive approach to improving the efficiency of financial provision of social services is justified, combining budgetary, accounting-analytical, and tax instruments. The implementation of the proposed measures will contribute to increasing the transparency of financial resource utilization, improving the management system of social expenditures, and ensuring more targeted.