EVALUATION OF THE CULTURAL SPHERE BUDGETARY FINANCING AT THE SUBNATIONAL LEVEL IN THE CONTEXT OF SUSTAINABLE DEVELOPMENT IN UKRAINE
One of the components of the sustainable economic development strategy of Ukraine is the reform of the state policy in the cultural sphere (CS). The implementation of a set of measures in this direction involves modification of the current model of budgetary financing of cultural activities at the national and subnational levels. In view of this, there is a need to evaluate the budgeting situation of the CS in a regional context and identify its peculiarities in the context of modern requirements that arose in connection with the realization of the sustainable development strategy of the Ukrainian economy. This involves the formation of scientific and methodological approaches to assessing the budgetary financing of the CS at the subnational level from the point of view of changing the imperative of Ukraine’s development.