The present study of the state fiscal policy in the area of social spending allows to identify the priorities of the social policy and its correspondence to the problem of formation of a welfare state in the Russian Federation. The article discusses the size of social spending and its place in the overall structure of government spending in Russia. A comparative international analysis is performed. The present study shows that the process of formation of a welfare state has some positive dynamics on the example of the main trends in the structure of social spending of the state.

welfare state, social policy, social spending (expenditures), coverage of a welfare state, social security, social services, cash benefits

1. Dinamika raskhodov federal'nogo byudzheta [Elektronnyi resurs] Ofitsial'nyi sait Ministerstva finansov Rossiiskoi Federatsii: Informatsionnoanaliticheskii razdel [sait]. URL: http://info.minfin.ru/fbrash.php (data obrashcheniya: 12.03.2014).
2. Il'inskaya I. Granitsy razumnogo [Elektronnyi resurs] Ekonomicheskaya politika: ekspertnyi kanal [sait]. URL: http://ecpol.ru/20120405134431/20120405134510/27granitsyrazumnogo.html (data obrashcheniya: 12.03.2014).
3. Konsolidirovannyi byudzhet Rossiiskoi Federatsii [Elektronnyi resurs] Federal'naya sluzhba gosudarstvennoi statistiki [sait]. URL: http://www.gks.ru/free_doc/new_site/finans/fin21.htm (data obrashcheniya: 12.03.2014).
4. Konstitutsiya Rossiiskoi Federatsii. Gimn Rossiiskoi Federatsii. – Novosibirsk: Sib. Univ. izdvo, 2009. 32 s.
5. Noiburg K., Kastongei D., Rolen K. Sistemy sotsial'noi zashchity naseleniya i adresnaya sotsial'naya pomoshch': uroki evropeiskogo opyta. – Maastrikht, 2005. 57 s. [Elektronnyi resurs] Vsemirnyi bank [sait] URL: http://siteresources.worldbank.org/SAFETYNETSANDTRANSFERS/Resources/2819451123255153992/15252341123255179743/deNeubourg_SSN_EULessons_Ru.pdf (data obrashcheniya: 12.03.2014).
6. Ovcharova L.N., Pishnyak A.I., Popova D.O. Izmeneniya v dokhodakh i potreblenii rossiiskikh domashnikh khozyaistv: ot bednosti k srednemu klassu SPERO. 2013. No.18. pp. 7–36.
7. Ofitsial'naya statistika / Naselenie / Uroven' zhizni / Dokhody, raskhody i sberezheniya naseleniya / Ob"em i struktura denezhnykh dokhodov naseleniya po istochnikam postupleniya [Elektronnyi resurs] Federal'naya sluzhba gosudarstvennoi statistiki [sait]. URL: http://www.gks.ru/wps/wcm/connect/rosstat_main/rosstat/ru/statistics/population/level/# (data obrashcheniya: 12.03.2014).
8. Raspredelenie osnovnykh vidov raskhodov konsolidirovannogo byudzheta RF po urovnyam byudzhetnoi sistemy [Elektronnyi resurs] Ofitsial'nyi sait Ministerstva finansov Rossiiskoi Federatsii: Informatsionnoanaliticheskii razdel [sait]. URL: http://info.minfin.ru/kons_rash.php (data obrashcheniya: 12.03.2014).
9. Romanova V.V., Rudnik B.L., Matskevich A.V. Pokazateli byudzhetnykh raskhodov po otraslyam sotsial'nokul'turnoi sfery (konsolidirovannyi byudzhet Rossiiskoi Federatsii i byudzhety gosudarstvennykh vnebyudzhetnykh fondov, federal'nyi byudzhet). M.: Izd. dom «Vysshaya shkola ekonomiki», 2012. 86 s.
10. Sotsial'noe obespechenie v mire v 2010–2011 gg.: obespechenie okhvata vo vremya i posle krizisa. M.: MOT, 2011. 292 s.
11. Struktura raskhodov konsolidirovannogo byudzheta RF po razdelam FKR v 2013 godu [Elektronnyi resurs] Ofitsial'nyi sait Ministerstva finansov Rossiiskoi Federatsii: Informatsionnoanaliticheskii razdel [sait]. URL: http://info.minfin.ru/kons_rash_isp.php (data obrashcheniya: 12.03.2014).
12. Tikhonov S. Sotsial'noe gosudarstvo: novaya karta mira [Elektronnyi resurs] Ekspert: Rossiya i mir [sait]. URL: http://expert.ru/ratings/rashodyibyudzhetanaodnogozhitelyastranyivdollssha/ (data obrashcheniya: 12.03.2014).
13. Adema W., Fron P., Ladalque 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 No. 124. Paris: OECD, 2011. 131 p.
14. Lindert P.H. Growing public: social spending and economic growth since the eighteenth century. Volume I: The Story. Cambridge: Cambridge University Press, 2004. 377, [xvii].
15. OECD reviews of labour market and social policies: Russian Federation [Elektronnyi resurs] OECD [sait]. URL: http://www.oecd.org/pensions/publicpensions/oecdreviewsoflabourmarketandsocialpoliciesrussianfederation.htm (data obrashcheniya: 12.03.2014).
16. OECD factbook 2013: economic, environmental and social statistics [Elektronnyi resurs] OECD iLibrary [sait]. URL: http://www.oecdilibrary.org/sites/factbook2013en/10/02/03/index.html?contentType=&itemId=/content/chapter/factbook201380en&containerItemId=/content/serial/18147364&accessItemIds=&mimeType=text/html (data obrashcheniya: 12.03.2014).
17. Pierson C. Late industrializers and the development of the welfare state. – Programme Paper No. 16. Geneva: United Nations Research Institute for Social Development, 2004. 25, [v] p.
18. Roosma F., Gelissen J., Oorschot W. The multidimensionality of welfare state attitudes: A European crossnational study Social indicators research. 2012. Vol. 113. No. 1. P. 235–255.
19. Russian Federation: social expenditure and fiscal federalism in Russia  World Bank. 2011. Report No.54392RU. 71, [iv] p. [Elektronnyi resurs] The World Bank [sait]. URL: http://wwwwds.worldbank.org/external/default/WDSContentServer/WDSP/IB/2011/02/10/000356161_20110210235341/Rendered/PDF/543920ESW0Gray1C0Disclosed021911110.pdf (data obrashcheniya: 12.03.2014).
20. Statistics: social issues: key tables from OECD: government social spending [Elektronnyi resurs] OECD iLibrary [sait]. URL: http://www.oecdilibrary.org/socialissuesmigrationhealth/governmentsocialspending_20743904table1 (data obrashcheniya: 12.03.2014).
21. The handbook of political sociology: states, civil societies, and globalization / Edited by T. Janoski, R. R. Alford, A. M. Hicks, M. A. Schwartz. Cambridge: Cambridge university press, 2005. 815, [xxi] p.