The state financial resources play an important role in providing social guarantees: the material well–being of disabled people and other privileged categories of the population, as well as determining the scope of the wage fund in the budgetary sphere. Thus, affecting all aspects of the economic and social development of the country, ensuring the fulfillment of the state social function, state finances are the main source of financing social guarantees, that ensures the realization of social

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... terests of all segments of the population. The theoretical bases for providing social guarantees of the population have been studied in the article, the basic tendencies and specific features for financing social guarantees of the population life in Ukraine have been revealed. In particular, the main subjects of formation of funds for providing social guarantees have been considered. It has been established that the formation of the financial base of social guarantees is achieved through the mediation of many links of the financial system: the consolidated state budget, social extra–budgetary funds, funds of non–state personal and property insurance, economic entities and household funds.