Інформаційно-документальне забезпечення залучення позабюджетних коштів закладами культури і мистецтва України

Abstract

In the article, the concept of fundraising is understood as the creation at the legislative level of incentives to encourage commercial organizations to invest in culture. Thus, the practice of raising funds for cultural projects requires a thorough knowledge and understanding of the implementation in real practice of modern regulations and information system in the field of culture and art ofUkraine.The purpose of this article is to analyze the legislative and information base of investment search in the creation of artistic projects in the performing arts, as well as the possibility of applying these data in modern Ukrainian theater practice.ModernUkrainehas an extensive system of sources of funding for the cultural sphere, characterized by different types of ratio of public and private funds to the cultural sphere. The pan-European trend of reducing budget expenditures on culture and the introduction of mechanisms to attract extra-budgetary funds for cultural development has become noticeable in recent decades inUkraine.Under a market economy, the cultural sphere cannot rely solely on state funding. Analysis of trends in cultural management shows that Ukraine as a European country adheres to a strategy to support culture, which aims not only to budget funding, but primarily to create favorable conditions for attracting extrabudgetary funds, which requires perfect information and legal and regulatory support.Various forms of stimulating extra-budgetary financing of culture are widespread inUkraine. In this aspect, fundraising appears as a "mechanism for financing culture" and involves the development of links between cultural and business organizations, the development of various forms and opportunities for their mutually beneficial cooperation, as well as the formation of public opinion in support of culture, development and adoption of modern laws to support charitable activities, and the development of awareness of producers in search of investment.Investing resources in cultural projects has become one of the marketing tools of commercial organizations. The main motives that motivate business representatives to direct funds for cultural development are:- advertising opportunities (promotion of the company's brand or products) within the cultural project;- creation of a positive image of the company, demonstration of social responsibility policy;- access to the target audience as part of an art event to promote their own products / services.The introduction of fundraising mechanisms has enabled the Government of Ukraine to focus not on 100% state support for culture, but to significantly reduce budget expenditures on culture and adapt cultural organizations to work in market conditions. As a result of fundraising reforms in the country, established practices of cooperation between cultural organizations and business have been formed.The Ukrainian state, interested in increasing the share of non-state funds in the financing of art, provides objective conditions for intensifying sponsorship (favorable tax climate, various programs to encourage art sponsorship, initiated by the state); on the other hand, art organizations, which are experiencing increasingly fierce competition within the framework of state subsidies, are taking a more active position in finding non-state funding, developing creative programs of cooperation with sponsoring companies.The problems addressed by the author of the article allow us to assert the urgent need to improve modern legislation on charitable activities.