Krupka A. The financial policy of the state in the field of culture and art.

The object - the financial policy of the state. The goal - to deepen the theoretical and methodological bases of formation and implementation of financial policy in the field of art and culture and develop practical recommendations for its modernization in the modern world. Methods - historical and dialectical logic; theoretical generalization, abstraction; analysis, synthesis, qualitative and quantitative comparison; econometric, including correlation and regression analysis, formalization; abstract logic; spreadsheet, visual (graphic). Results - theoretical generalization and conceptual formulation of theoretical and methodological principles of formation and implementation of financial policy in the field of culture and art in Ukraine. Novelty - the author’s interpretation of financial policy in the field of culture and art is proposed; scientific and theoretical approaches to the classification of financial policy are grounded; an integrated target-oriented approach to the implementation of financial policy in the field of art and culture of the state is developed; the principles of formation and implementation of financial policy in the field of culture and art are systematized; scientific and methodical approaches to improving the calculation of expenditure on culture and art are developed; financial support for institutions of culture and art is systematized; conceptual and theoretical approaches to modernization tool to attract extra-budgetary funding for institutions of culture and art are developed; set-theoretic approaches to the formation and development sector of cultural industries in Ukraine are organized. The results are implemented into the activities of the Ministry of Finance of Ukraine, the Department of Culture, religions and nationalities Ternopil Regional State Administration, Finance Department of Ternopil Regional State Administration, Financial Management Rogatyn district state administration of Ivano-Frankivsk in the educational process TernopilNationalEconomicUniversity. Scope of implementation - activity of the Ministry of Culture of Ukraine, the Supreme Soviet of Ukraine on culture and spirituality of the Supreme Soviet of Ukraine on budget.