СУБ’ЄКТИ ТА ОБ’ЄКТИ ГРАНТОВОЇ ДІЯЛЬНОСТІ

Abstract

The article examines the peculiarities of the activities of the subjects and the content of the objects of grant financing in Ukraine as important elements of the grant mechanism system. The main features of the grant have been demonstrated, namely: 1) targeted nature of provision; 2) has the nature of assistance provided at the expense of funds accumulated in grantor funds 3) provision to strengthen the institutional and financial capacity of the recipient, as well as for the implementation of a specific project or program to achieve an economic, social and environmental effect. 4) provision in cash or in kind; 5) free of charge; 6) irreversibility. Emphasis is placed on the fact that two groups of persons can act as subjects of grant activity – grant givers and grant recipients. On the part of the grantor, the subjects are: international organizations, government donors, public donors, private donors, corporate donors, and on the part of the grantee – representatives of the government, local self-government, micro, small and medium-sized businesses, the public sector, individuals, etc. It is emphasized that grant recipients can be: bodies of executive power and local self-government, business representatives: private enterprises, limited liability companies, companies with additional liability, general partnerships, limited partnerships, family enterprises, collective enterprises, individual enterprises, peasant (farming) farms, unions of consumer associations, consumer associations, cooperatives, individual entrepreneurs; association of co-owners of apartment buildings; political parties, religious organizations; representatives of the public sector: public organizations, public unions, associations, charitable foundations; various institutions, institutions and even individuals. It is noted that depending on the strategic goals of the subjects of grant relations, grants can be directed to: support of the economy and democracy, development of civil society, communities and territories in particular, strengthening of the health care system, provision of educational industries, development of culture and creative industries, implementation of scientific research, implementation of startups and implementation of innovative projects, etc. The peculiarities of the content of the object of grant activity are considered, namely, the object is a grant – a monetary or non-monetary resource, which is provided free of charge and irrevocably by the grantor to the recipient for the purpose of implementing measures to strengthen the institutional and financial capacity of the grantee, as well as for the implementation of a specific project or program on achievement of economic, social and environmental effect.