Financing of Public Works as a Form of Temporary Legal Employment of Unemployed Citizens in Ukraine
Purpose: The article deals with the essence and structure of the state mechanism for the organization and conduct of public works. Special features of forming legal and socio-economic conditions of implementing the right to employment of unemployed persons are examined. Design/methodology/approach: The principal role in the organization of public works belongs to state institutions authorized to manage flows of funds. The key entities making managerial decisions on the organization of public works and their financial planning are state authorities (local state administrations), local self-government bodies (executive committees of village, town, and city councils), and territorial bodies of central executive body (bodies of State Employment Service). The source of public works financing is local budgets, financial resources of employers, the Fund of compulsory state social unemployment insurance. Findings: The basis for local authorities’ decision-making is various territorial employment programs approved by the relevant local authorities. Practical Implications: In order to ensure the effective conduct of public works, it is proposed to amend the norms of authoritative and regulatory acts resulting in duplication of pecuniary liabilities by means of equal distribution between the local budget and the Fund of compulsory state social unemployment insurance. Originality/value: Public works are regarded as a social service that is available to unemployed citizens through the payment of insurance fees during their employment.