+7 925 966 4690, 9am6pm (GMT+3), Monday – Friday
ИД «Финансы и кредит»

JOURNALS

  

FOR AUTHORS

  

SUBSCRIBE

    
International Accounting
 

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. 19, Iss. 4, FEBRUARY 2016

PDF  Article PDF Version

Received: 24 June 2015

Accepted: 6 July 2015

Available online: 15 April 2016

Subject Heading: SOCIAL AND ENVIRONMENTAL ACCOUNTING

JEL Classification: 

Pages: 35-52

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

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

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

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.
Results 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

References:

  1. Grosh M. et al. Dlya zashchity i sodeistviya: razrabotka i realizatsiya effektivnykh sistem sotsial'noi podderzhki [For Protection and Promotion: The Design and Implementation of Effective Safety Nets]. Moscow, Ves' mir Publ., 2013, 500 p.
  2. Krylov K.D. Minimal'nye normy sotsial'noi zashchity v mezhdunarodnom prave [The minimum norms of social protection in the international law]. Available at: Link. (In Russ.)
  3. Zolotareva A.B. Zakon o monetizatsii l'got: razgranichenie polnomochii i nefinansiruemye mandaty [Law on monetization of social benefits: demarcation of powers and unfunded mandates]. Finansovyi zhurnal = Financial Journal, 2014, no. 4, pp. 94–104.
  4. Coady D., Grosh M., Hoddinott J. Obespechenie adresnosti transfertov v razvivayushchikhsya stranakh: analiz opyta i nekotorye vyvody [Targeting of Transfers in Developing Countries: Review of Lessons and Experience]. Available at: Link. (In Russ.)
  5. Misikhina S.G., Grishina E.E. Zarubezhnyi opyt i reformirovanie sotsial'noi podderzhki maloimushchikh semei (naseleniya) v Rossii [Foreign experience and reforming the social support to needy families (population) in Russia]. Available at: Link. (In Russ.)
  6. Adema W., Fron P., Ladaique M. Is the European Welfare State Really More Expensive? Indicators on Social Spending, 1980–2012; and a Manual to the OECD Social Expenditure Database (SOCX). OECD Social, Employment and Migration Working Papers, 2011, no. 124. Available at: Link.
  7. Schady N., Araujo M.C. Cash Transfers, Conditions, School Enrollment, and Child Work: Evidence from a Randomized Experiment in Ecuador. Washington, DC, World Bank, 2006. Available at: Link.
  8. Social Safety Nets in OECD Countries. Social Safety Nets Primer Notes, WB, 2006, no. 25. Available at: Link.
  9. Tesliuc E., Pop L., Grosh M., Yemtsov R. Income Support for the Poorest: A Review of Experience in Eastern Europe and Central Asia. Washington, DC, WB, 2014.
  10. World Social Protection Report 2014/15: Building Economic Recovery, Inclusive Development and Social Justice. Geneva, International Labour Office, 2014.

View all articles of issue

 

ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

Journal current issue

Vol. 27, Iss. 3
March 2024

Archive