ОЦІНКА ОСНОВНИХ НАПРЯМКІВ ФІНАНСОВОГО ЗАБЕЗПЕЧЕННЯ СПОРТИВНОЇ СФЕРИ В УКРАЇНІ

Abstract

The article considers the main aspects of the formation of financial support for the entire sports sector of Ukraine, including such a sport as field hockey (indoor hockey). Not only the victorious results of high-achievement sports on the world or European arena, but also such a social effect as a healthy nation (especially for children and youth) depends on how developed the sports sphere is in the country and its infrastructure. Therefore, it is necessary to find ways to improve funding through appropriate budgets (sports subventions) and through alternative sources not prohibited by law: the introduction of the club system through membership fees, volunteer assistance, participation in various sports grant programs and more. Another important point is the improvement of existing and the adoption of separate laws, such as "On Patronage", which will help obtain additional legal funding. The processed scientific sources of information made it possible to determine that the problems of financial support and management in the field of sports have so far been partially investigated. They conducted research on finding optimal ways to increase the profitability of sports institutions by improving the quality of their services, the possibility of obtaining investments and grants to improve sports infrastructure and more. Due to this, it is possible to ensure the effective profitable activity of sports enterprises and achieve a greater social effect, namely: strengthening the business activity of Ukrainian society, improving the level, quality of life and health. As a result, we also found that so far all these issues are quite relevant in today's conditions, and some issues in this area need more detailed research and improvement. The article also conducted a study of the financing of the sports sector from the state budget of Ukraine in the period 2019-2020 and provided a funding plan for 2021, as well as a separate sport such as field hockey (indoor hockey). As a result of the study, it was suggested that sports funding from the state budget could be improved by increasing the amount of financial support, partly from local budgets, as well as various grants and other sources.