LEGAL REGULATION OF EXPENDITURES ON PHYSICAL CULTURE AND SPORTS IN UKRAINE: FORMATION AND CURRENT STATE

Abstract

The article examines the formation and current state of legal regulation of expenditures on physical culture and sports. In particular, analyzing scientific approaches to understanding the concept of "legal regulation" clarified its essence. To determine the role of expenditures in financial law, the periods of development of financial law of Ukraine in the Soviet period are characterized. The study found that at this time, the science of financial law was based on the study of public finance in the functioning of centralized financial structures. Also important for the formation of modern financial law are the then development of problems of budgetary competence, budgetary powers, budgetary and legal status of administrative-territorial units. Emphasis is placed on the fact that the functioning of the sphere of physical culture and sports in Ukraine, as a sphere of social activity, is regulated by regulations. In addition, the implementation of state policy in the field of sports movement is ensured by the legislative bodies (Verkhovna Rada of Ukraine) and the executive branch (Cabinet of Ministers of Ukraine, central and local executive bodies). The President of Ukraine issues decrees and orders concerning the development of physical culture and sports, which are binding on the territory of Ukraine. A special role is assigned to the Ministry of Youth and Sports of Ukraine as the main body in the system of central executive bodies, which ensures the formation and implementation of state policy in the field of physical culture and sports. After analyzing the legal acts related to expenditures on physical culture and sports, four stages of legal regulation of this area since the independence of Ukraine have been identified: I stage - the formation of legal support for financing physical culture and sports (1991 - 1996); Phase II - building the implementation of state policy in the field of physical culture and sports (1997 - 2007); Stage III - nationwide targeted support for physical culture and sports (2008 - 2014); Stage IV - the social orientation of the legal regulation of expenditures in the field of physical culture and sports (since 2015).