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ИД «Финансы и кредит»






Finance and Credit

Social protection and statistics: a comparative analysis of Russian and international accounting practices in an effort to assess the effectiveness of the fiscal measures in the sphere of social protection of population

Vol. 21, Iss. 42, NOVEMBER 2015

PDF  Article PDF Version

Received: 24 June 2015

Accepted: 6 July 2015

Available online: 12 November 2015


JEL Classification: 

Pages: 31-45

Bychkov D.G. Center for Budgetary Policy of Financial Research Institute, Moscow, Russian Federation

Feoktistova O.A. Center for Budgetary Policy of Financial Research Institute, Moscow, Russian Federation

Andreeva E.I. Center for Budgetary Policy of Financial Research Institute, Moscow, Russian Federation

Subject Social welfare and social consent, elimination of social polarization are significant program goals of socio-economic development of Russia, and the implementation of social policy targeted at supporting vulnerable groups is one of the most important tools to attain these goals. To assess the progress in attaining the declared goals, it is necessary to have an access to detailed and up-to-date information on the state of affairs in this sphere. The article presents a comparative analysis of the systems of statistical coverage and accounting for public outlays in the sphere of social protection in Russia and other countries.
     Objectives The aim is to compare the Russian social protection against the principles and recommendations that build on international practices in an attempt to see if the existing system allows assessing the efficiency of public expenditures for social protection benefits.
     Methods The methodological framework is a comparative analysis of accounting methods and statistical coverage of social protection schemes in Russia and OECD countries.
The social protection in Russia covers all essential components of social guarantees accepted internationally. However, almost half of the federal budget expenditures for social benefits have nothing to do with implementation of principles and objectives of social support, i.e. protecting families from social risks and providing basic social guarantees.
     Conclusions It is crucial to assess the efficiency of public expenditures in the sphere of social protection. We propose some improvements to social statistics based on both international standards in this area and methodological approaches accepted in Russia.

Keywords: public expenditure, social protection, efficiency, social benefits, social security


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ISSN 2311-8709 (Online)
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