R E P O R T S O F T H E N A T IO N A L A C A D E M Y O F S C IE N C E S O F T H E R E P U B L IC O F K A Z A K H S T A N
ISSN 2224-5227 h ttp s://d oi.org/10 .32 01 4/20 20 .2 51 8-14 83 .43
V olum e 2, N um ber 330 (2020), 145 - 149 МРНТИ 02.41.11
UDK 336.57
A .S. T o xeito v a, G .Z h . Y esseno va
Eurasian National University named after L.N. Gumilyov, Nur-Sultan, Kazakhstan.
E-mail: [email protected], [email protected]
ANALYSIS OF FINANCING OF EXPENDITURES ON SOCIAL SECURITY AND SOCIAL PROTECTION OF CITIZENS OF THE REPUBLIC OF KAZAKHSTAN
A bstract. The actualization of social protection of the population consists in the fact that the concept of “social protection” is associated with the concept of “social care” of the state, when individual assistance to a person, groups of people organized by professionally trained people and expressed by the concept of “social work” will have the support of confidence as its ultimate goal man in his strength, his capabilities. That is why in recent years, most specialists of social protection of the population refuse from such a broad, but non-specific concept as "state regulation of the social sphere", and use the term "social support of the population by the state" more and more.
The social policy of any state is the most important part of its domestic policy. In the context of Kazakhstan's transition to sustainable development, the problem of improving the social security system of the population becomes especially acute and relevant. The right to social security of citizens is exercised in practice using a specific organized financial mechanism, which includes a set of interrelated organizational, economic, legislative and other measures.
Keywords: social security, social protection, sphere, finances, mechanism, population, budgets.
In tro d u c tio n . The functions o f social security in the R epublic o f K azakhstan are perform ed by various governm ent bodies, m inistries, departm ents, services and institutions, social protection and n o n governm ental institutions that form the organizational structure o f social security. The econom ic basis o f social security is the state budget and state social insurance, w hich differ from each other in term s o f funding sources. Social insurance paym ents are m ade from insurance funds form ed from social insurance contributions. They are charged both from em ploying enterprises and from w orkers. State funding is provided through appropriations from the R epublican and local budgets.
There are four directions for the developm ent o f the system o f financial support for social protection o f the population: social insurance based on the form ation o f tru st funds through contributions from participants; social security, involving the paym ent o f universal benefits o r financing o f services from national revenues; social assistance in the form o f benefits o r m aterial services provided w ith the condition o f a personal need test at the expense o f national revenues; state support o f corporate and personal insurance o f social risks. Financial relations w ithin the fram ew ork o f these areas are regulated by law and are im plem ented in the course o f activities o f special organizations, w hich to gether form public institutions for financial support o f social protection o f the population.
M a in p a r t. A t the beginning o f the new m illennium , m ost countries o f the w orld are in the process o f im plem enting deep reform s or, at least, are seriously considering the possibility o f their im plem entation, including in the field o f social protection o f the population. C om m on factors for states th at have a decisive influence on the content o f necessary reform s are population aging, globalization o f m arkets leading to a radical reassessm ent o f social costs and w ages, the grow th o f the inform al sector, w hich is outside the state social protection system , and the cost o f social services due to grow th standard o f living and technological progress. A t the present stage, due to a num ber o f objective econom ic factors, as w ell as reasons caused by prevailing inform al norm s, the predom inant institution o f financial support for social protection in K azakhstan is social security. The insufficient size o f the ta riff base, the underdevelopm ent o f insurance principles in the activities o f state extra-budgetary funds, and the actual econom ic lack o f independence did n o t allow them to take the social insurance institution to leading positions in the
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provision o f social security, as is the case in countries w ith developed m arket econom ies. A s a result, the level o f social guarantees and the size o f paym ents rem ain low in our country.
The need to reform the system o f financial support for social protection o f the population in the R epublic o f K azakhstan is universally recognized. A t the governm ent level, the concepts o f pension reform and m odernization o f the com pulsory health insurance system are being adopted, how ever, until now , a scientifically sound, based on unified m ethodological principles, integrated concept o f financial support for social protection o f the population has no t been adopted. The lack o f a system atic approach reduces the effectiveness o f m anagerial decisions, w hich are often m ade un der the influence o f econom ic and political processes th at are far from the goals o f social protection. R esearch aim ed at developing the theoretical and m ethodological foundations o f the conceptual construction and econom ic analysis o f financial support fo r social protection o f the population as an integrated system and studying its features in the R epublic o f K azakhstan are relevant. Social protection is a system designed to provide a certain level o f access to vital goods and a certain level o f w ell-being o f citizens w ho, due to circum stances (old age, state o f health, loss o f breadw inner or jo b and o ther legal grounds) cannot be econom ically active and provide them selves w ith incom e by participation in w ell-paid work.
The International L abor O rganization, o f w hich K azakhstan is a m em ber, defines a social protection system as a set o f m easures, including:
- stim ulation o f stable, paid labor activity;
- prevention and com pensation o f a part o f incom e in the event o f a m ajor social risk through social insurance m echanism s;
- the provision o f social assistance m echanism s designed for vulnerable groups th at are not participants in the social insurance system.
Favorable changes in the econom y in recent years and m easures taken to ensure sustainable grow th allow us to m ove on to creating an integrated system o f social protection in the event o f social risks. In this regard, it becam e necessary to develop a new concept o f social protection o f the population, taking into account the priorities and opportunities o f K azakhstan in the present and future.
The m ain directions o f developm ent o f the social protection system are based on the analysis o f international experience and current status. It is proposed to build such a system th at m eets m arket conditions and contributes to the form ation o f incentives fo r stable paid labor w ith a hig her level o f population coverage w ith m inim al adm inistration costs.
The new system is m ixed and includes elem ents o f both a jo in t and a personalized system , both com pulsory and voluntary insurance, and is designed to ensure social protection o f the population from the m ain risks th at a person m ay face throughout his life.
The fulfillm ent by the state o f all social obligations assum ed by the population (the paym ent o f w ages to em ployees o f state organizations, social security and social assistance to citizens in the form o f pensions, allow ances and scholarships for students in universities and colleges) is a natural priority in financing the social sphere.
Pension benefits o f citizens o f K azakhstan
K azakhstan w as the first am ong the CIS countries to begin the transform ation o f the old jo in t citizen pension system w ith a system atic transition to a funded pension system , w hich w as o f historical im portance fo r the w hole country.
Today, K azakhstan’s pension provision is a three-level system com bining sim ultaneously the m echanism s o f the jo in t and funded system s, this is the jo in t pension system inherited by K azakhstan from the U S S R after the collapse o f the latter and based on “generational solidarity”, in w hich the state budget becom es m andatory source o f pension paym ents funded pension system w ith a fixed 10% am ount o f pension deductions from m onthly incom e for citizens o f K azakhstan, foreigners and individuals stateless, perm anently resident in K azakhstan and 5% com pulsory professional pension contributions in favor o f w orkers em ployed in w ork w ith harm ful (particularly harm ful) w orking conditions, and a funded system based on voluntary pension contributions.
To ensure a decent level, pension paym ents are indexed annually.
F or the Statistics C om m ittee o f the M inistry o f N ational Econom y o f the R epublic o f K azakhstan fo r 2019, 13 632 405, 9 thousand tenge w ere allocated, execution for the reporting period am ounted to 13 630 986.5 thousand tenge, including in the context o f program s:
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A ccording to the program 001 “Services on the form ation o f state policy on attracting investm ents, the developm ent o f econom ic, trade policy, the policy in the field o f consum er protection, the regulation o f activities o f natural m onopolies and in the field o f statistical activity, the protection o f com petition, the coordination o f activities in the field o f regional developm ent and entrepreneurship "For the reporting period, according to the paym ent plan, funds are provided in the am ount o f 8 966 172 thousand tenge, paid obligations am ounted to 8 9 65,028.1 thousand tenge, o r 100 %.
The balance o f unused funds am ounted to 1,143.9 thousand tenge, including: 237.1 thousand tenge - savings in payroll; 1,1 thousand tenge - the balance o f funds for travel expenses; 898.6 thousand tenge - in connection w ith the com pletion o f the state exam ination in the D epartm ent o f Statistics o f the K ostanay region; 7.1 thousand tenge - the balance o f funds for purchased goods, w orks and services.
Program 081 “Ensuring the presentation o f statistical inform ation” for the reporting period, according to the paym ent plan, funds are provided in the am ount o f 4 557 803.0 thousand tenge, paid obligations am ounted to 4 557 577.8 thousand tenge, o r 100 %.
The balance o f unused funds am ounted to 225.2 thousand tenge, including: 76.6 thousand tenge - savings on the layout o f statistical inform ation in the D epartm ent o f Statistics o f the Aktobe region;
10.6 thousand tenge - the balance o f funds in connection w ith a decrease in the sam ple o f respondents;
5.7 thousand tenge - savings in the payroll o f n o n -staff em ployees; 0.5 thousand tenge - the balance o f funds for travel expenses; 121.6 thousand tenge - cost savings as a result o f public procurem ent;
10.2 thousand tenge - the balance o f funds for purchased goods, w orks and services.
Program 101 "Carrying out events at the expense o f funds for entertainm ent expenses" for the reporting period, according to the paym ent plan, funds are provided in the am ount o f 1 424.6 thousand tenge, paid obligations am ounted to 1 424.5 thousand tenge, or 100 %.
Program 138 “Providing advanced training for civil servants” fo r the reporting period, according to the paym ent plan, funds are provided in the am ount o f 40 626.3 thousand tenge, paid obligations am ounted to 40 612.8 thousand tenge, or 100 %. The balance o f unused funds am ounted to 13.5 thousand tenge.
Program 159 "Ensuring the conduct o f research on the socio-econom ic situation o f the R epublic o f K azakhstan in the fram ew ork o f cooperation betw een the R epublic o f K azakhstan and the O rganization for Econom ic C ooperation and D evelopm ent" fo r the reporting period, funds in the am ount o f 61,620.0 thousand tenge are provided for according to the paym ent plan, paid obligations am ounted to 61,583, 5 thousand tenge, or 99.9 %. The balance o f unused funds in the am ount o f 36.5 thousand tenge w as form ed due to exchange rate differences.
Program 164 "K azakhstan's participation in the initiatives and tools o f the O rganization fo r Econom ic C ooperation and D evelopm ent w ithin the fram ew ork o f K azakhstan's cooperation w ith the O rganization for E conom ic C ooperation and D evelopm ent" for the reporting period, according to the paym ent plan, funds are provided in the am ount o f 4,760.0 thousand tenge, paid obligations am ounted to
4 759.8 thousand tenge, or 100 %.
In K azakhstan, fam ilies w ith children receive m aternity and childcare benefits until th ey reach one year o f age. The am ount o f the allow ance depends on the num ber o f children in the fam ily. P oo r fam ilies w ith children and fam ilies raising children w ith disabilities are also provided w ith benefits.
Social assistance in a new form at
In K azakhstan, the system o f providing social assistance to po o r citizens w ill be revised w ith the introduction in 2018 o f a new form at o f targeted social assistance for people w ith incom es below 50% o f the subsistence level and w ith an em phasis on the participation in active m easures to prom ote the em ploym ent o f able-bodied fam ily m em bers.
To ensure the social protection o f the rural population it is necessary:
- creation o f econom ic conditions fo r the grow th o f w ages and other cash incom es o f rural w orkers;
- phased repaym ent o f all types o f social paym ents, pensions and w ages th a t they have no t seen for years;
- introduction o f registration cards for low -incom e citizens in all settlem ents;
- P roviding targeted social support to rural residents.
C o n clu sio n . To im prove the quality o f education for the period up to 2005, the state program “A uyl m etebi” w as developed in K azakhstan, the purpose o f w hich w as to determ ine the m ain directions o f
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developm ent o f a rural school in the country for the com ing years. This program is very im portant as there are no schools in m any rural areas. W ithin the fram ew ork o f the Program , the M inistry o f Education and Science o f the R epublic o f K azakhstan set a goal to provide all rural schools w ith qualified subject teachers. The state program “E ducation” has been approved and is operating in the country, aim ed at creating conditions for the developm ent o f education, providing everyone w ith w ide access to quality education.
Thus, the sustainable developm ent o f hum an potential, stabilization o f the standard o f living m ust be achieved by creating conditions for realizing labor potential, ensuring accessibility and im proving the quality o f education, m edical services, increasing the level o f incom es o f the population, im plem enting targeted poverty reduction based on m easures o f social adaptation, econom ic rehabilitation and social support for the m ost vulnerable segm ents o f the population.
А.С. Токсеитова, Г.Ж . Есенова
Л.Н. Гумилев атындагы Еуразия улттык университет^ Нур-Султан, Казакстан ЦАЗАЦСТАН РЕС П У БЛ И К А С Ы АЗАМ АТТАРЫ Н
ЭЛЕУМ ЕТТ1К ЦАМ СЫ ЗДАНДЫ РУ М ЕН ЭЛЕУМ ЕТТ1К ЦОРГАУ Ш Ы ГЫ С ТА РЫ Н ЦАРЖ Ы ЛАНДЫ РУ ДЫ ТАЛДАУ
А ннотация. Халыкты элеуметпк коргауды eзектендiруде "элеуметпк коргау" угымы "мемлекеттщ элеуметтiк камкорлыгы" угымымен байланысты, адамга, адамдар тобына кэсiби даярланган адамдар уйымдастырган жэне "элеуметпк жумыс" угымымен айкындалган жеке кeмектiн тYпкi максаты - адамнын ез кYшiне, ез мумшнджгерше деген сенiмдiлiгiне колдау керсету. Сондыктан соцгы жылдары халыкты элеуметпк коргау мамандарынын кeпшiлiгi «0леуметтiк саланы мемлекеттiк реттеу» сиякты кен, бiрак накты емес тужырымдамадан бас тартып, «Мемлекет тарапынан халыкты элеуметтiк колдау» терминш кeбiрек колданады.
Кез келген мемлекеттщ элеуметпк саясаты - онын ш ш саясатынын манызды бeлiгi. Казакстаннын орныкты дамуга кeшу жагдайында халыктын элеуметтiк камсыздандыру жYЙесiн жетiлдiру eте мэселе болып отыр. Азаматтардын элеуметпк камсыздандыру кукыгы eзара байланысты уйымдастырушылык, экономикалык, заннамалык жэне баска да шараларды камтитын накты уйымдастырылган каржылык механизмдi колдану аркылы жYзеге асырылады.
Кажеттi реформалардын мазмунына шешушi эсер ететш мемлекеттер Yшiн жалпы факторлар - халыктын картаюы, элеуметтiк шыгындар мен жалакыны тYбегейлi кайта багалауга экелетiн нарыктардын жаhандануы, мемлекеттiк элеуметпк коргау жYЙесiнен тыс бейресми сектордын eсуi жэне eсуге байланысты элеуметпк кызметтердщ куны. 0м iр CYPУ денгей жэне технологиялык прогресс те бар. К а з р п кезенде бiркатар объективтi экономикалык факторларга, сондай-ак бейресми нормалардын басым болу себебiне байланысты, Казакстан Республикасында элеуметтiк коргауды каржылай колдаудын басым институты элеуметпк камсыздандыру болып саналады. Тарифпк базанын жеткiлiксiз мeлшерi, мемлекетпк бюджеттен тыс корлар кызметiндегi сактандыру кагидаттарынын жеткiлiксiз дамуы жэне экономикалык тэуелазджгщ накты болмауы, нарыктык экономикасы дамыган елдердегвдей, олардын элеуметтiк сактандыруды камтамасыз етудегi жетекшi орындарга шыгуына мYмкiндiк бермедi. Сонын салдарынан бiздiн елiмiзде элеуметтiк кепiлдiктер денгейi мен тeлемдер мeлшерi тeмен болып калады.
ТYЙiн сездер: элеуметтiк камсыздандыру, элеуметпк коргау, сала, каржы, механизм, халык, бюджет.
А.С. Токсеитова, Г.Ж . Есенова
Евразийский национальный университет им. Л.Н. Гумилева, Нур-Султан, Казахстан АНАЛИЗ ФИНАНСИРОВАНИЯ РАСХОДОВ НА С О ЦИА ЛЬНОЕ О БЕС П ЕЧ ЕН И Е
И СОЦИА ЛЬНУЮ ЗАЩ ИТУ ГРАЖ ДАН РЕС П У БЛ И К И КАЗАХСТАН
А ннотация. Актуализация социальной защиты населения состоит в том, что понятие «социальная защита» ассоциируется с понятием «социальная забота» государства, когда индивидуальная помощь человеку, группам людей, организованная профессионально подготовленными людьми и выражаемая понятием «социальная работа», своей конечной целью будет иметь поддержку уверенности человека в своих
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силах, своих возможностях. Именно поэтому в последнее время большинство специалистов социальной защиты населения отказываются от такого широкого, но неконкретного понятия, как «государственное регулирование социальной сферы», а все больше пользуются термином «социальная поддержка населения со стороны государства».
Социальная политика любого государства является наиболее важной частью его внутренней политики. В условиях перехода Казахстана к устойчивому развитию проблема совершенствования системы социального обеспечения населения становится особенно острой и актуальной. Право на социальное обеспечение граждан осуществляется на практике с помощью определенного организованного финансового механизма, который включает в себя комплекс взаимосвязанных организационных, экономических, законодательных и других мер.
Общими для государств факторами, которые оказывают решающее влияние на содержание необходимых реформ, являются старение населения, глобализация рынков, приводящая к кардинальной переоценке социальных затрат и заработной платы, рост неформального сектора, который находится вне системы государственной социальной защиты, удорожание социальных услуг в связи с ростом уровня жизни и техническим прогрессом. На современном этапе, в силу ряда объективных экономических факторов, а также причин, обусловленных сложившимися неформальными нормами, преобладающим институтом финансового обеспечения социальной защиты в РК является социальное обеспечение. Недостаточный размер тарифооблагаемой базы, неразвитость страховых принципов в деятельности государственных внебюджетных фондов, фактическая экономическая несамостоятельность не позволили им вывести институт социального страхования на ведущие позиции в финансовом обеспечении социальной защиты, как это имеет место в странах с развитой рыночной экономикой. В результате уровень социальных гарантий и размер выплат остаются в нашей стране низкими.
К лю чевы е слова: социальное обеспечение, социальная защита, сфера, финансы, механизм, население, бюджет.
Information about authors:
Tokseitova Asel Sembaevna, Doctoral student OP 8D04109, "Finance and business", Eurasian National University named after L.N. Gumilyov, Nur-Sultan, ul.Kazhimkan 11, https://orcid.org/0000-0001-5671-1862;
Esenova Gulmira Zheksenovna, Ph.D., Associate Professor, Eurasian National University named after L.N. Gumilyov, Nur
Sultan, ul.Kazhimkan 11, https://orcid.org/0000-0002-4576-3920;
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