YASHINOV OLEXIY

Direct state financing of cultural activity: foreign experience and its significance for Ukraine

The particulari-ties, main types, forms and sources of direct state financing of cultural sphere are regarded in the paper. Author comprehensively analyses rich foreign experience of the budget support of cultural activity. Basic characteristics of statutory financing, discretionary subsidies, marked taxes and others modern economic instrument are exposed and investigated. The relevant recommendations, directed to the financ-ing of cultural sphere of Ukraine, are presented.