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Formation of National Social Statistics as Social Foundation for Budgeting


  • Mykhaylo Malovanyy

    () (Uman National University of Horticulture)

  • Bohdan Huzar

    () (Uman National University of Horticulture)


The article covers the issues of planning and forecasting social expenses in Ukraine. The basic principles of the system of social statistics system development have been provided. The social income and expenses have been classified, their classification criteria being grounded. By adapting the European system of integrated social protection statistics (European System of Integrated Social Protection Statistics - ESSPROS) a model of an integrated system of social statistics has been proposed which can be used in social budgeting, i.e. financial support for social protection of population in Ukraine. According to the authors, in improving the existing system of social statistics, the characteristics of the national social security system have been taken into account which includes three main forms: social aid, social insurance, social welfare, funded from different funding sources.

Suggested Citation

  • Mykhaylo Malovanyy & Bohdan Huzar, 2013. "Formation of National Social Statistics as Social Foundation for Budgeting," Accounting and Finance, Institute of Accounting and Finance, issue 4, pages 141-147, December.
  • Handle: RePEc:iaf:journl:y:2013:i:4:p:141-147

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    More about this item


    social protection; subsidiary social account; social statistics system; social budget; social income; social expenses;

    JEL classification:

    • G38 - Financial Economics - - Corporate Finance and Governance - - - Government Policy and Regulation
    • R20 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - Household Analysis - - - General


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