TARGETING OF SOCIAL ASSISTANCE AS A WAY TO IMPROVE THE METHODS OF PLANNING OF SOCIAL EXPENDITURES.

The article studies the problems and causes of the low coverage of socially vulnerable layers of the population with social benefits, unfair distribution of state social transfers. In order to optimize the planning of social protection of the population it is proposed to use the principle of targeted social assistance. The paper analyzes the advantages of such targeting, its effectiveness and costs. It is determined that the widespread introduction of targeted social assistance will contribute to the optimization and effectiveness of social expenditures. It highlights the advantages of implementing the targeting of social benefits and offers ways to reform the social security system based on the principle of targeting. [ABSTRACT FROM AUTHOR]