FEATURES OF FINANCING CULTURAL INDUSTRIES FROM LOCAL BUDGETS IN CONDITIONS OF MARTIAL ARTS: MANAGEMENT ASPECT

Abstract

The article examines the features of financing cultural industries in Ukraine from local budgets under martial law. The relevance of the topic is due to the fact that culture remains an important factor in preserving the mental health of the population, national identity and social stability of society. At the same time, due to military challenges and the redistribution of state financial resources for defense needs, local budgets are the main stabilizing source of support for the cultural sphere. The paper analyzes the current state of financing culture at the local level, identifies the main trends, problems and opportunities for increasing the efficiency of using budget resources. The study used analytical, comparativehistorical, statistical and system-structural methods, which allowed for a comprehensive assessment of the role of local budgets in ensuring the viability of cultural institutions in crisis conditions. The share of expenditures allocated at the local level to the cultural sector was established. It is noted that the overwhelming share of local budget expenditures is directed to the maintenance of municipal cultural institutions, employee salaries and energy supply, while funding for cultural and innovative projects, creative startups and programs for the development of cultural industries is minimal. The need to introduce new approaches to budget planning is substantiated, which provide for the expansion of partnerships between local governments, business and the public sector. Mechanisms for attracting private capital, investment funds and international grant programs are proposed to strengthen the financial sustainability of the cultural sphere. The implementation of such approaches will contribute to increasing the efficiency of using local budgets, developing the innovative potential of cultural institutions, as well as ensuring the sustainable functioning of cultural industries even under martial law.