Abstract

The article examines the current problems of financing the development of physical culture and sports in Ukraine. The current state and national features of the organizational and management system for developing physical culture and sports in Ukraine are characterized. The dynamics of state budget expenditures on physical culture and sports for 2018-2022 have been analyzed. Funding for developing physical culture and sports in the State Budget of Ukraine for 2023 is outlined. The strategic vectors of the development of physical culture and sports until 2028 have been studied, and ways of their improvement have been determined. The flagship profile project of the recovery plan of Ukraine of the Ministry of Youth and Sports has been analyzed. It is planned to be implemented by the end of 2032. A list of proposals for priority reforms and strategic initiatives, the adoption and implementation of which are necessary for the practical work and recovery of Ukraine in the war and post-war periods, is provided. Directions for strengthening the financing system are proposed, among which attention is focused on the development of state comprehensive and targeted programs for financing physical culture and sports; determining the priorities of physical education and substantiating the list and amount of their funding; carrying out restructuring of the industry in order to eliminate disparities in the development of various types of sports; improvement of the organization and financing of sports, rational use of resources; improvement of the legislative and regulatory framework and funding mechanisms and tools; streamlining the network of physical education institutions; improvement of the system of social and legal protection of athletes; improvement of industry management at all levels; further improvement of the business environment; creation of conditions for the development of human capital, investment in human capital; structural redistribution of the financial system of ensuring priority areas of development based on a review of their priority hierarchy. Keywords: state funding, physical culture, sports, the state budget of Ukraine, strategic vectors of development, management tasks, expenditures on sports culture and sports.

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