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2 (18) 2012

Demography and social economy, 2012, 2(18):63-73
doi: https://doi.org/10.15407/dse2012.02.063

KICHURCHAK M.V.

THE WAYS OF IMPROVEMENT OF BUDGETARY FINANCING OF THE CULTURAL SPHERE IN UKRAINE
Section: Living standard and quality of life.
Language: Ukrainian
Abstract: The major problems related to accumulation and use of budgetary costs on cultural sphere, consideration of peculiarities of the program-target method introduction and discovering quantitative relationships between some macroeconomic indicators and the volume of public funding for culture based on econometric methods were found out in the article.
The author has revealed that to the end of 2010 the norms of distribution of GDP, specified in the Law of Ukraine on The basis of legislation of Ukraine about culture, had declarative character and could not be executed. It resulted in creation of opaque mechanisms of maintenance of obligations of the government and subjectivism in allocation of the limited budgetary resources in the cultural sphere. At the same time, the researcher has noted that a correcting of cultural spheres budgetary providing based on current legislation improvement and abolition earlier operating norms of assignation has taken place in 2000-2011. Comparison of a share of budgetary expenditures (in percents to GDP) on the cultural sphere in Ukraine and the European Union revealed that they were approximately identical, but the structure of budgetary expenditures on the cultural sphere in our country had own peculiarities during 20002011, that allowed to distinguish three stages: 20002004, 20052008, from 2009 until present. The assignations on the cultural sphere directed in support of current state of affairs, preservation of human capital and existing production capacity. It was determined that the existence of special government attitude towards the cultural sphere furthers uncertainly of cultural policy realizations, reduced the cultural level of population and simplification of life with an orientation on providing basic interests.
The author has analyzed the specifics of program-target methods implementation of the cultural spheres budgetary financing, which assist to increase transparency of budget spending on culture and introduce measures aimed at concrete results. It were noted that the most important problems of application program-target method in the cultural sphere were to finance the measures for realization of the corresponding programs, change the priorities of the governmental programs, parallel existence of budgetary planning methods, oriented to the expenditures management.
The author has constructed the following econometrical models: y = 664,37*Ln (x) 3038,19, R2 = 0,9728, where y the growth rates of spending on culture from the Consolidated budget, x consumer price index; y = 90634*-0,0617, R2 = 0,334, where y the growth rates of spending on culture from the Consolidated budget, x the growth rates of gross domestic product (GDP). Primary on the macro level in determining the volume of the cultural spheres expenditures from Consolidated budget the government followed by the dynamics of inflationary processes in the national economy.
The scientist has distinguished such peculiarities of distribution and use of budgetary facilities on the cultural sphere in Ukraine: existence of contradiction between the declared obligations and real possibilities from its implementation by the government; narrowing of possibilities of the use development expenditures for innovations; weakness of using of program-target methods for the cultural sphere at national level; focus of the budgetary planning on a short-term period and account for the inflationary component at determination of budget expenditures.
The author has suggested such directions of improving budgetary providing of the cultural sphere in Ukraine: to use the medium and long-term methods for budget planning more active; to define the marginal limits of distribution of GDP on the cultural sphere and secure this norm in the current legislation; to provide stability in forming of development expenditures in the preparation of annual budgets by establishing minimum of their possible part in the general and special funds of budget; to balance the volumes of financing of the target national and cultural programs with available budgetary resources.
Key words: state budget, financial provision, cultural sphere, public goods, public sector.
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