Social Protection tax militiamen
The system of executive authorities. Legislation of Ukraine as sources of social protection. The mechanism and contents of social protection tax. Benefits as the main element of the special legal status of a person. Certain features of protection.
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Section 1. The mechanism of social protection tax
Section 2. Contents of social protection tax
Section 3. Certain features of social protection
Social Security depends on the economy and is closely linked with politics and social well-being of working people and unemployed sections of the population. It has always been and is one of the key determinants of places in public life and society.
In the semantic sense social security defines "petition sufficient financial means for life to anyone by society." In other words, the various forms of assistance to the members of society in this definition are treated as social security. Meanwhile, the forms and types of such assistance can be varied. Therefore, in science there were two basic concepts of the content of this concept - economic and legal.
Proponents of economic concepts included in social security benefits all members of society by the state and legal representatives - evidentiary basis for its position simultaneously on multiple, sometimes almost compatible, criteria, particularly on economic and subjective. They believed that software should not touch all members of society, only individuals who enjoy special protection from the state. In subjects who used special care society at various stages of its development, belonged to different categories of people. Introduction of functional (target) criteria (in addition to economic and subjective) was further fundamental factor in the formation of scientific thought on the concept of social security.
Social Security does one of the most important functions - protective. These tasks poses a society, providing social protection and assistance to its citizens in solving various problems, so this is the main purpose of social security. In my opinion, the welfare state is gratitude, to people who are working on it!
Section 1. Mechanism of Social Security tax militiamen
The system of executive authorities representing central and local public administration. The highest body of the executive power is the Cabinet of Ministers of Ukraine. Its jurisdiction includes matters related to the implementation and execution of the guarantees provided by the legislation on pensions. Cabinet gives subordinate legislation for the implementation of social protection.
Verkhovna Rada of Ukraine and adopt laws on the basis of social protection, forms and types of pension approves key indicators Pension Fund are included in the state budget, the size of (tariff) mandatory insur ¬ ing of the contributions of enterprises, organizations and citizens.
Only the central bodies of executive power that provides management functions of social protection in the country, the Ministry of Labor and Social Policy of Ukraine, subordinated to the Cabinet of Ministers. It is entrusted the task implementation of the state policy in the sphere of social protection of pensioners, the disabled, single, disabled people who need support from the state.
The terms of reference of the Ministry of Labour and Social Policy is quite broad. However, the majority of them it performs through regional, district (city) departments of labor and social protection that are part of local administrations or executive committees on the principle of double subordination.
Management District (city) level, as a grass-roots body in the system of social protection of the population is directly related to citizens who need social protection and pensions, working closely with the relevant authorities in this field. It is in this link goes to the most important operational management work on social protection.
Legislation of Ukraine as sources of social protection are regulations that can be divided into the following groups:
- Regulations on pensions: the laws of Ukraine - "On pensions" from 06/12/91, "On pensions of persons released from military service and certain other persons" 04/09/92  "On the Status and Social Protection citizens affected by the Chernobyl disaster "on 28/02/91," On Civil Service ", 2/16/93;
- Regulations for financial support: Order of 31.12.96 № 1592 "On the conditions of remuneration of employees of the State Tax Service";
- Regulations concerning Material and housing and municipal services: the laws of Ukraine - "On the State Tax Service of Ukraine" dated 04/12/94  "On the Police" .
International legal regulations (international treaties, agreements) that Ukraine has signed with foreign countries or acceded to them, or in succession reaffirmed its commitment to international treaties of the former Soviet Union on cooperation in the field of social security and ratified by the Verkhovna Rada of Ukraine also are sources of social security law.
Subordinate regulations is a distinctive means of law enforcement. Depending on the position of which they give, they are divided into several types. Significant among them is a decree issued by the President of Ukraine. In its legal rank they belong to the by-laws. The source of social protection are those decrees which contain legal norms that govern relations with these issues.
In the field of social protection role with the Cabinet of Ministers of Ukraine. They belong to the by-laws and adopted on the basis and in pursuance of the laws and decrees of the President of Ukraine.
For orders contained in the laws and regulations of the Verkhovna Rada of Ukraine, the Cabinet of Ministers adopted a number of decisions: the creation of the Pension Fund of Ukraine, the approval of the Ministry of Labour and Social Policy of Ukraine, the Regulation on medical-social examination, determined the order contributions to social insurance funds and pensions, as well as the adjustment mechanism and conversion of public pensions to enactment of the Law of Ukraine "On pensions".
The Cabinet of Ministers of Ukraine issued regulations on social security and compulsory personal insurance personnel, public servants, prosecutors and customs officials.
A large group of regulations constitute the Cabinet of Ministers of Ukraine on pensions for years, courtesy of retirement conditions of certain categories of employees, the calculation and verification of seniority.
Explanation of the Ministry of Labour and Social Policy of Ukraine in nature normative content can be divided into two groups. The first is the explanation that its content with the nature of the official interpretation of the law of social protection, as given by unauthorized body. They are mandatory for all enterprises, institutions and organizations and are important for contributing monotonous and correct application of the law of social protection throughout Ukraine.
Explanation of the second group have management and methodical nature and are issued by the Ministry within its competence in the form of orders and instructions on the activities of subordinate bodies of social protection.
At the local level, an insignificant number of regulations adopted by local authorities and management, businesses and organizations in order to stimulate employment of citizens.
Thus, the right to social security has a fairly complex system of legal sources, due to the nature of the legal regulation of this industry.
A special place in the structure of relations of social protection occupy relationship where one of the actors is the representative of the government. The main protection is his social service and employment social security. In particular, this category may include representatives of law enforcement agencies.
Service in law enforcement usually associated with significant physical, psychological and emotional overload. This stressful situation, and the real danger is caused by physical and psychological resistance on the part of offenders, which often turns into open violence to life, health, employee tax police. It also provides for duty at night, on weekends and holidays, and nenormovanist official time overall.
It should be noted that the social rights of the tax police is governed by labor laws, and the Law of Ukraine "On the Police" , the Law of Ukraine "On the State Tax Service of Ukraine," the Law of Ukraine "On pensions of persons released from military service and some others ", orders and statutes of MIA of Ukraine and other special laws.
In particular, according to Art. 22 of the Law of Ukraine "On the State Tax Service of Ukraine"  The state guarantees the tax police social protection and identifies a number of benefits that they are entitled to use: the allocation of housing, installing residential telephones, placement of children in kindergartens, solve other issues of social and community support in accordance with the legislation of Ukraine.
In fact, these benefits are associated with the emergence of relations regulated by civil and labor laws. Most tax police can use privileges in the event of civil legal relations related to the provision of housing, its payment and utilities, as well as the credit for individual and cooperative housing, housing ownership.
In some cases, the process of service Social Security tax militiamen carried out by labor laws. Thus, they established 41-hour week, but in the appropriate person enlisted and officer corps are deployed over fixed working hours and on weekends and holidays.
It should also be noted that the tax police subject to compulsory state insurance in the amount of ten-year allowance from the last post, which he took from the funds of the respective budgets and funds received under the contracts by ministries, departments, enterprises, institutions and organizations [13, p. 61]. Insurance amount paid in the event of: death, injuries (concussion, trauma, injury), illness developed in the performance of official duties related to direct participation in the protection of public order and public safety.
Law enforcement officials in connection with their membership of a particular type of public service can not koryctuvatysya certain rights and freedoms, that is, for them, there are some restrictions that are enshrined in relevant laws and other regulations.
Thus, according to the Law of Ukraine "On the Police"  the tax police prohibited from being members of political parties, movements and other civil society organizations with political goals and to organize strikes or take part in them. In addition, they are prohibited from engaging in any kind of business. The exception to this is the right to engage in creative, research and teaching.
Accordingly, it can be argued that the tax police did not fully enjoy the basic rights of citizens of Ukraine, the Constitution of Ukraine and other normative acts. Their legal status has several limitations, which are determined by the nature and content of service tasks, perform specific functions and compliance with other requirements of the Law of Ukraine "On the State Tax Service of Ukraine", "On Police" Regulation on the service soldiers and officers of the Interior, instructions, statutes and other legal acts that regulated activity tax police.
Thus, social security law enforcement, the complex of the benefits for them and their families, enshrined in law, must not only compensate for the harsh conditions of their work, but also prove the aforementioned and other pravoobmezhennya to the level of the overall balance of rights and obligations with other categories of workers and employees.
SD Poroschuk notes that state legal protection mechanism - a very broad category that includes not only legal but also political, economic, ideological, and other phenomena. According to the author, its components are: securing legal guarantees of social and legal protection of law enforcement, the creation of appropriate legal procedures of social and legal protection, as their absence makes the requirements in the legislation for formal declarative position, creating health and protection of the state rights, freedoms and responsibilities of employees from any attack on them, the development of social and political activity, the formation of a conscious attitude to human rights and freedoms, duties, increase the level of legal culture, state and public control over the socio and legal protection [16, p. 60].
Analysis of the thoughts on the concept and components of the mechanism of protection, we conclude that the constituent elements of the mechanism of legal and social protection of the tax police to legal rules and forms, legal relations, legal culture and consciousness.
It should be noted that the legal and social protection system is a complex phenomenon that includes a system of rules of constitutional, criminal, administrative, civil and other legislation that reinforce appropriate safeguards, establish accountability for violations and implemented on the basis of the mechanism of action.
For jurisdictional defense, it is a form of administrative protection of workers of tax militia is the most common. Comparing the benefits of judicial and administrative forms of protection should be pointed out that the cases in the administrative procedure leading to more rapid protection.
By neyurysdyktsiynoho protection measures are used by the employees themselves - self-defense, self-defense and the urgent need to involve the use of physical force, weapons and special technical devices. Grounds and procedure for the use of such measures as regulated by law, including administrative and legal.
Thus, legal rules, as one of the key elements of the mechanism of social and legal protection, reinforce some reassurance socio-legal protection of the tax police, determine the forms and types of protection.
An essential element of protection mechanism of tax militia is the proper level of professional awareness and legal culture.
The modern period of development of society as a whole is characterized by the increasing role of legal awareness and legal culture. These phenomena have a special place in the lives and careers of tax police.
Corporate culture consists of two main elements: first, it incorporates intelligent point which characterizes the degree of familiarization with the right person, understanding, and secondly, it is the beginning, the source of legitimacy.
Just as justice, legal culture is a means of ensuring the right to stage of subjective rights and duties [5, p. 171].
Legal Culture Workers tax expressed in so far as they are aware of the current legislation, which is essential for the rule of law, the proper use of the rights granted to them and the proper performance of their duties.
Thus, the results of the work the following conclusions: a mechanism of social and legal protection of the tax police acting system of administrative law, legal remedies by which authorized by the actors create the appropriate conditions for employees of statutory guarantees social legal protection.
Section 2. Contents Social Security tax militiamen
Formation of our country as a welfare state, the transition to the new social relations calls for a new social policy, a new approach that is able to provide high social security of citizens.
The concept of "social relations" found in the philosophical, legal, social and other literature and is used in the broad and narrow sense. For many years the term "social relations" is used as a synonym for "public relations" [14, p. 51]. Today, social relationships are increasingly seen not only in the broad sense as a synonym for social relations, but also narrow - as part of public relations. On the concept and nature of social relations in the narrow sense, there are different points of view of scientists [10, p. 21]. The most significant of these are the conclusions AB Kozlov, who notes that these relations occupy an intermediate position between the economy and politics, between base and superstructure that is inherent social communities such as class, nation, group, family and individual, in the center of social life - people its position and place in society, conditions and style of life, needs [6, p. 7].
The principles and essence of social policy reflected in the Basic Law - the Constitution of Ukraine [9, p.34], the rules which are the basis of all state and legal regulation of social relations.
It should be noted that at each stage of the historical development of society the concept of social protection, social policy had its specific meaning, which found its reflection in the relevant sources of law.
In today's environment social policy, based on laid down in the law guarantees social protection, designed to ensure the realization of one of the fundamental principles of the welfare state - social justice [6, p. 29].
Considering social justice in the context of social policy, we note that it is a difficult-structured category relationships social subject and society on the community response to the realization of human rights and freedoms and responsibilities of a citizen. In these circumstances, social justice, on the one hand, it is the guarantor of social security entity [4, p. 17], on the other - one of the most significant social indicators that reflect the actual state of equality and inequality.
In legal literature observed attempts to classify socio-economic rights and provide them with social, and basis for the classification were different criteria [1, p. 26].
Analyzing these terms of various authors on the problems of allocation of social rights in an independent group can reach a general conclusion about their orientation, namely the material and spiritual needs of society, the definition of the social status of people, as well as protection to various aspects of their lives at the expense of society.
In social policy should be understood as a system of legal, organizational and other measures of public and private institutions and organizations, taking into account the country's economic potential and aimed at maintaining social stability in society, creating conditions for continuous prosperity able-bodied persons and to ensure adequate living standards of those who through disability or other life circumstances do not have sufficient means of subsistence [4, p. 24].
In the scientific literature in various fields of knowledge are many definitions of "social security", the most successful of these is the definition of SS Shatalin who understands them under complex conditions that ensure the rights of society in the production, distribution and consumption. The main purpose of social security - providing socially equal to the full and harmonious development of skills of all members of society [9, p. 262].
Thus, we can conclude that the certainty of social rights is to create legal guarantees and protection of social rights, social protection is accomplished by fixing in the law of social rights that are both guarantees legal protection.
In legal literature, scientists reject proposals for the allocation of social rights a branch in connection with diversity, divergence subject of legal regulation. More acceptable is the union regulations that govern social relations into a single system of legislation - social legislation.
E. Mochulsky notes that, unfortunately, "social policy is formed fragmentary. Some social programs are approved, do not act properly, and the reasons are several. One of them, perhaps most important, is that they were developed as isolated particles and grouped around a single fundamental document... "[12, p. 17].
AB Kozlov defines social legislation as a particular area of ?law, including the laws on labor, health, housing, social welfare, and other acts that regulate the social side of the economic, political, and spiritual life of society [6, p. 83]. This approach to these problems theoretically sound and successfully applied in practice in many countries. Moreover, the relevance of this approach and discusses the active work of legislative bodies to develop regulations to ensure social protection solution of social problems in the transition to the market as the unemployment rate, the indexation of prices and stuff.
Thus, we can conclude that social legislation is a complex system of rules that belong to different branches of law, while having a single purpose - to ensure social protection.
In recent years, Ukraine is the reform of the entire social security system provided main areas of social policy for the period up to 2004, approved by the President of Ukraine of May 24, 2000 , the main areas of welfare reform in Ukraine, approved by the President of Ukraine of 13 April 1998 . According to ongoing reforms, the restructuring of the entire system of social security law, the strategic aim of which is to translate this industry with administrative principles on market mechanisms.
But reform is slow and inconsistent. Perhaps one reason for this situation is the uncertainty of general theoretical positions on the field of social security law, as new social conditions require revised theories and human rights to social security and legal mechanism of its software [28, p. 24].
Today, the Constitution of Ukraine  the notion of "social security" covered, except for the right to social security and other social rights, including the right of citizens to an adequate standard of living (Article 48), the right to health (Article 49); right to education (Article 53), etc. Given this, it can be argued that social protection concerns the whole social sphere.
In the legal doctrine under social security in the broadest sense considering the activities of the state, to ensure the formation and development of the complete person, detection and neutralization of negative factors affecting the person creating the conditions for its determination and establishment in life. In the narrow sense of social protection is considered as a set of economic and legal safeguards to ensure compliance with essential social rights and achieve a socially acceptable standard of living [17, p. 36].
To date, the legislative acts of Ukraine defines and list of social security, which is entitled to the citizens. In particular, Article 1 of the Law of Ukraine "On State Social Standards and Social Guarantees"  defines the term "state social guarantees", understood as the minimum wage, income, pensions, social benefits, other social dimensions payments established by laws and other regulations that ensure quality of life is not lower than the subsistence minimum.
According to Article 17 of the Law of Ukraine "On State Social Standards and Social Guarantees" among the basic social guarantees included: minimum wage, minimum pension age, tax-free minimum incomes, the size of public assistance and other social benefits.
Thus, social protection refers to all social rights, one of which is the right to social security.
In modern terms, the development of society, the creation of legal and social state, in Ukraine are certain transformation in various spheres of social life: the changing nature of relationships, transforming social orientation needs of the population, are reflected in the new legislation the special needs of the citizens. Significantly, the role of benefits as a legal tool to solve certain problems. Benefits are the most common and somewhat versatile legal tool, a way of social assistance and support to individual groups.
Benefits - an element of the special legal status of a person, a mechanism complement the fundamental rights and freedoms subject specific performance of a legal character [18, p. 133].
According to VD Babkin, legal privileges inherent in the following characteristics: 1) they are accompanied by a full appreciation of the interests of subjects, relieved their conditions of life, which should be within the public interest: when installing benefits legislator aims at socio protect and improve the situation individuals transfer process to satisfy their interests in more favorable treatment, 2) legal privileges are exceptions to the general rules are the way to resolve legal differentiation of specific issues of public life. Thus, for certain categories of citizens established rules governing the pension admission to universities and others. In the absence of legal regulation in a given area governments have to, given the specific circumstances, to do certain exemptions for certain persons and 3) the legal benefits appear legitimate exceptions laid down by the competent authorities in the regulations in accordance with democratic procedures of lawmaking. [1, p. 357-358].
The main purpose of exemptions is to protect the interests of persons, social groups, they connect different interests, while allowing them to meet, distributing social benefits and thereby providing an opportunity for the normal existence of citizens and society as a whole. Benefits usually are set for the actors, whose interests in the framework of general rules can not receive the necessary support and protection, since they are characterized by certain features (such as health status, age, etc.), or are in specific conditions (eg, occupation that requires the provision of certain benefits: the tax police, etc.).
An analysis of the current social legislation and theoretical development of this problem, we can conclude that the social protection of the individual - is the work of the state and other public institutions to establish and implement its social guarantees in the form of certain benefits and advantages.
Thus, social security as an element of social justice is a major factor in the construction and operation of law [10, p. 17]. It reflects the specific historical type of society and relations person, the terms and means that states should ensure a normal standard of living, and sustainable social position in society.
Social protection is a person in a variety of legal forms and has a real focus depending on the goals that he pursues.
Given this, you can highlight areas of social protection:
Firstly, social protection can act as social assistance and be directed to the protection of social and other legitimate interests.
Secondly, social protection can be directed to reward citizens for special services to the community and the state [2, p. 42]. For example, awards and bonuses workers and employees for the successful performance of their job duties, setting privileges disabled police officers and others.
Thirdly, social protection can be directed at encouraging the development of certain types of socially useful work or performance. In this case, the incentive should be to understand the presence and effects of legal rules that encourage the development required for the society and the state is currently public relations and norms that stimulate both conventional and specific legitimate human activity and its results.
For example, labor laws established appropriate safeguards privileged or high wages of workers and employees, who are used to hard work, as well as work in hazardous and dangerous conditions. Fourth, social protection can be directed to guarantee a certain level of material life or other social benefits, depending on the legal status of individuals. Thus, the Law of Ukraine "On the status and social protection of citizens affected by the Chernobyl disaster," provides the exclusive right to this category of citizens to obtain compensation and privileges.
Fifthly, social protection may be associated with the peculiarities of their employment or official activities. In particular, this category of citizens include military as well as social protection professionals in specific areas.
Sixth, social security, other than guarantees of a material nature, provides safeguards aimed at protecting labor, health and more.
In view of the above areas are the following types of social protection: shim support, incentives, status and personality, service and labor.
Social security law enforcement is part of the law of social protection. Without mastering the concepts of this right will not be able to understand the essence of the social security law enforcement, as he carried on general legal and only rarely has a specific basis.
The subject of social security law also covers matters arising in connection with the payment of different types of benefits, compensation, targeted social assistance and state assistance to families with children.
The right to social security has the same structure as other areas of law. However, unlike most areas of the law of social protection is not codified, that is not collected in a single legal act. The need for a thorough and deep systematization and codification of legislation on social protection is one of the important problems of this industry.
In the legal literature of social protection is no common view on system principles. Most scholars converge on the fact that there are the following types: the principle of universality and accessibility, diversity of types of social security, the principle of differentiation conditions and standards of social protection, social security level is below the subsistence level, the principle of solidarity, the implementation of social security government agencies, health right to social security
It should be noted that the social security law enforcement is not limited to material security, but includes a real opportunity to improve the legal and cultural level.
In view of the above, we can say that the social protection of workers, law enforcement officers - a system of social guarantees to ensure the material and spiritual needs and compensate certain restrictions imposed by law in respect of this category of persons.
Such definition provides an understanding of the nature and content of such phenomena as social protection of employees, consider a mechanism of protection and make appropriate recommendations to improve the existing legislation in this area.
Section 3. Certain features of social protection
social protection tax benefits
Efficiency and stability of the civil service law enforcement is achieved through the formation of interest to the employees of these agencies, departments and units in the aspect of the evaluation of its social usefulness and prestige as a special kind of service and employment. "Recognition of the population social benefits of public service serves as a moral basis for more productive work and the creation of appropriate social security, which in turn is necessary for the flow of the service and morally highly reliable human resources" [15, p. 119]. Given the overall socio-economic crisis in the development of state-organized society and reduce public confidence in the civil service, the question of raising the social status of law enforcement officers on their level of social protection is the resistance of public opinion. This is mainly due to the narrow understanding of social protection as a form of pecuniary (financial) direct or indirect support of citizens. Of course, such support is an essential component of the social and legal measures for low-wage workers or categories of persons disabled. But not always it is the only effective way and guaranteed social protection. There can be a total measurement of the level of social protection of various categories of workers and citizens.
To create conditions for normal service employment, measures to remove obstacles in the implementation of law enforcement officials, rights and responsibilities appropriate to highlight the following main types of guidance in the work of civil servants: the nature of service and employment, subject to the duties, remuneration for implementation and particularly for high-quality performance of office; promotion. According to these orientations should be determined so meaningful basis for social and legal protection of personnel of law enforcement agencies. Firstly, increasing the prestige of the civil service in these organs. Secondly, very high, regularly paid allowance, which sizes should increase with increasing skill, experience increased service and employment. Thirdly, the creation of normal conditions of service, the provision of premises, transportation, telephones, routine and proper organization of working day. Fourth, state insurance, guaranteed high pension and medical care. Fifthly, the continuous provision of service perspective, the stability of the service and labor relations, higher education.
As one of the varieties of law enforcement agencies, such as the tax police, the legal basis for the regulation of social and legal protection of civil servants of the body is the Law of Ukraine "On the State Tax Service of Ukraine" . According to Art. 26 of this law, the state provides legal and social security tax militiamen and their families. They are fully subject to the guarantees of social and legal protection provided for in Articles 20-23 of the Law of Ukraine "On the Police" . According to the regulatory requirements specified in these articles, the tax police employees are members of the state executive power, legal requirements of the latest mandatory for citizens and officers. The tax police in the performance of their duties guided only by law, operate within it, and is subject to their direct and direct superiors. No one else, except for authorized officers in accordance with the law have no right to interfere with the legitimate activities of civil servants, and nobody has the right to put them perform duties not required by law. Interference with the activity of the bodies, services and tax police units shall entail liability under the law. Law guaranteed the protection of life, health, honor, dignity, property tax police and their families from criminal attacks and other illegal activities. Insulting the tax police, resistance, threats, violence, and other activities that prevent them from performing their tasks, entails law.
Offences in relation to pensioner tax police, his family, committed in connection with his previous professional activities, as well as the person who contributes the tax police in the fight against tax offenses and members of his family, entailing responsibility for law. Tax police have the right to appeal the decision made to them employees of such organizations, services and departments, if they believe that they humiliate their dignity and individual rights, which are not related to official duties. When civil servants from service tax police in connection with the prosecution of a crime shall be permitted only after the entry into force of the sentence. In the case of the detention of the employee tax police on suspicion of a crime or electing to it as a preventive measure of detention, he kept in special institutions separately from other persons or garrison guardhouse. Tax police privileged in the allocation of housing, installing residential telephones, placement of children in kindergartens; living area stays in priority order. Civil Servants tax police and their families provided a 50 percent discount on payment of living space, utilities and fuel. According to the tax police, dismissed from service by age, disease or seniority, retains the right to benefits. Civil servants of the tax police, who use personal vehicles for business purposes, paid cash compensation.
Tax police is subject to state insurance worth ten-year allowance from the last post, which he took from the funds of the respective budgets and funds received under the contracts by ministries, departments, enterprises, institutions and organizations. In case of death of an employee of the tax police on duty family of the deceased or his dependents paid a lump sum in the amount of ten-year allowance for dead last position he held, and a pension to the survivor in the amount of monthly salary. The family of the deceased remains entitled to a living space, it is extraordinarily residential area within three months from the date of death of the employee tax police to private ownership. The children of civil servants, departments and divisions of the tax police, who killed or died in the performance of official duties, until they reach adulthood and for disabled family members who were dependents, retains the right to benefits to pay for housing, utilities, fuel. In case of injury caused by the tax police on duty and disability that occurred during the period of public service or no later than three months after separation from service or after the expiration of this period, but due to illness or accident, that occurred during the period of service, he shall be paid a lump sum of three to five year allowance (depending on the degree of disability) and assigned disability pension. Damage caused to property tax police or his close relatives in connection with the performance of official duties shall be reimbursed in accordance with the law in its entirety and the relevant budget.
Legally defined and an extensive system of social protection of law enforcement officers, according to the legislator, was reliably guarantee the realization of the elements of the legal status of the latter. However, the practical application of these rules indicates otherwise. "In the absence of a coordinated work on real legal protection of honor and dignity of law enforcement officers and their adaptation to changes in the socio-economic and political-legal sphere, there is a real threat of losing a sense of trust and respect for government institutions, the decline in the authority of the Civil Service. And that could cause or origin of a worker's inferiority complex, or, conversely, to neglect the interests of service in favor dribnoehoistychnym interests. The lack of organized and permanent rehabilitation and patronage of relatively pensioners, the disabled, the sick police and members of their families undermines their usefulness to society in that the intervening years and the civil service were not in vain. Scattered areas of social work in law enforcement bodies of Ukraine inadvertently pushed this work into the background that led to a lack of systematic studies of working and living conditions of civil servants, the real work on developing methods for the efficient use of official time and leisure, forming reasonable needs, queries, values ??and motives behavior. " Multifaceted activities of law enforcement requires the implementation of legal provisions that guarantee social welfare personnel in the service and retired, but the legal and institutional mechanisms for their implementation on the ground are different. In some regions provided guarantees and benefits are realized in full, in others - has not yet found an effective approach to every aspect of the problem, in the third - yet little is business initiative, creativity, desire and perseverance in dealing with the above issues.
Given this today in the field of social work in law enforcement is a difficult task - to strengthen work on the development and enforcement of different aspects allowed measures of socio-legal protection of government officials of these bodies, neutralize or at least minimize the effect of the destructive forces of social tension in the society not to allow it could result in conflict situations focus and maximum support moral and material effort socially active groups, service and labor groups respective divisions at the exit from the crisis. Unfortunately, to date no serious research on problem areas of socio-legal support and protection of workers of law enforcement officers. Legal and social work for these agencies includes the following: material and financial security, social security in old age, or for reasons of temporary or permanent disability, legal protection of honor, dignity, health and property of public servants and their friends and relatives, social assistance in their adaptation of the service, the rehabilitation of workers who are injured, injury or occupational disease; recreational activity and patronage help veterans, single patient, the least protected groups. Certainly, in the sphere of social and legal policy also includes work with different groups of the population in order to increase the authority of law enforcement to the public. Generally, the system works in the field of legal and social protection of workers should be seen as a means to improve their performance, preservation and consolidation of the personnel of these agencies and service units in service.
Thus, we see that the issue of social security tax militiamen are not fully regulated. There are many shortcomings and differences in regulation of this issue, and the mechanism of its implementation in practice.
Social security tax militiamen implies involvement of these bodies most suitable for law enforcement professionals and concerned about the continued development of their abilities. Condition of socio-legal protection of workers today generally do not provide any involvement in the service of worthy citizens, nor the desire of employees to develop their professional skills. Under these conditions serve in law enforcement are people who do not find themselves in civil structures and met minimum stability date of service, or those who have long been linked his life to the service and not risk changing this attachment, or those who seeking to use the service condition for the benefit of themselves. This - the lower, crisis limit social and legal protection of personnel. The movement of her upward social protection of workers today necessary and relevant. It should be tied directly to the selection of citizens. You must create the conditions to the service of this component of the mechanism of executive power of the state came to the person for whom it is important not only measures of socio-legal protection of themselves, but of social fruitfulness and importance of law enforcement. Positive impact in this regard and adequate investigated public service motivation - the desire to fulfill themselves in management. The combination of these two basic factors in shaping the attitude to life helps overcoming dependence of civil servants in the evaluation of their social security from concentrating mainly on the material condition.
A number of legal rules governing the activities of social and legal protection of law enforcement needs improvement and terminological clarification. Consistent and systematic increase in socio-legal protection of these public servants to continuous improvement of their professional psychological training. To do this in the training of personnel constantly pay attention to the demands of workers operational performance to the professional competencies of employees, their professional and psychological stability.
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