Abstract:

In the contemporary fiscal practice with the methodological positions used quite a large variety of models and concepts of social policy, and social aspects of fiscal policy and taxation, which can be classified from the standpoint of social or subsidiary state and the appropriate fiscal policy: socio-loaded or liberal limited.

The article formulates two approaches to assessing the social orientation of budget policy at the regional level: process and effective. The proposed approaches are quite acceptable for the formation of the social dominant of budget policy and the allocation of budget allocations at the regional level.

As a result of the study, it is concluded that the priority direction of the budget policy at the regional level in the coming years will be to ensure social obligations. The degree of satisfaction of the population is a key indicator characterizing the effectiveness of the use of budgetary funds by state bodies, it serves as a final social indicator of the effectiveness of the use of budgetary funds.