Rural tourism in the context of the development of socio-cultural services under decentralization in Ukraine

Abstract

The purpose of the article is to study the issue of financing the socio-cultural development of communities in the context of the introduction of administrative reform and the decentralization of power and budgetary authority, their transfer and expansion at the local level. The methodology of the research is based on the use of structural-system, cultural, historical-comparative approaches and critical analysis of theoretical and practical data in identifying ways of financing the socio-cultural sphere in the context of decentralization. Scientific novelty consists in developing approaches to introduce self-financing mechanisms for the sociocultural sphere in rural areas, taking into account the redistribution of budgetary powers through the development of entrepreneurial activities in the countryside, namely, the expansion of the sphere of activity of the local population. Conclusions . The introduction of decentralization allows the use of community budget funds to finance the socio-cultural sphere. One of the types of services provided on a commercial basis and which can take over the functions of financing free socio-cultural services is rural tourism, which has resource potential for development and is a popular type of tourism in developed countries.