Згідно з Наказом Міністерства освіти і науки України від 28.12.2019 № 1643
журнал внесено до Переліку наукових фахових видань України 
(категорії “Б”з економічних наук

Проводимо набір статей до публікації у науковому фаховому журналі "Вісник КНТЕУ" з економічних наук

FINANCING SPORTS AND RECREATION SERVICES

on .

UDC 336.14:[338.46:796.035](477)
 
STAKHIV Iryna,
Ivan Franko National University of Lviv, Researcher of the Department of Economics of Enterprise
 
FINANCING SPORTS AND RECREATION SERVICES
 
Background. The proposed research article is devoted to the issue of modern economics that deals with funding sports and recreation services in Ukraine. The study is based on analyzing current system of funding sports and recreation services in Ukraine.
Review of scientific resources in this area indicates that among scientific works, there is little research which consider the financial aspects of the organization of sports and recreation areas in the context of the foundations of a socially oriented market economy in Ukraine. The study of theoretical and applied problems of economy of sport in a market economy has been conducted in the work of foreign researchers.
Therefore, the aim of this article is to analyze the funding of sport and recreation services in Ukraine, as well as the formation of the main ways to improve the efficiency of financing the studied sphere.
Material and methods. Material for the research was data on funding sports and recreation services in Ukraine as well as experience of developed countries, ranking Ukraine among the world countries on the index of creating facilities for sports and recreation services. Specialized and general scientific methods of economic and social research in particular such as generalization, system, comparison, structural analysis, comparison and systematisation have been used in this article.
Results. Funding sport and recreation services is ensuring the delivery of sport and recreation services with available money capital for use in commercial and non-commercial purposes. In Ukraine, the development of the nonprofit sector in the sports and recreation is hampered by long-term target state program of support and development of sport and recreation spheres, ineffective implementation of regional and local programs, and weak interest of domestic and foreign investors to invest in the sphere due to the lack of tax incentives and other stimulus preferences. To date sponsorship and patronage institutions are not developed enough.
Conclusion. The current method of calculating the financial costs in the public sector in general, and sports and recreation complex of regional formations especially does not stimulate spending cuts. Additional sources for financing costs, which are necessary for the needs of sport and recreational sphere, may be additional financial resources through the provision of paid services and infrastructure sector, and the creation of non-governmental organizations of sport and recreation services.
 
Keywords: sport and recreation services, financing, market, sports economics, sphere of activities.

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