Solopenko V. Legal regulation of expenditures on physical culture and sports

The thesis presents a comprehensive and systematic study of the legal regulation of expenditures on physical culture and sports. The author reveals the essence of budget expenditures as a mechanism for spending from state and local budgets. The periods of formation and development of legal regulation of expenditures on physical culture and sports since the independence of Ukraine has been executed. It has been determined that the main source of budget expenditures funding in the European countries is central and local budgets. The legal characteristic of financing expenditures on physical culture and sports are investigated. The procedure, features and types of expenditures on development of physical culture and sports have been exposed. It has been argued that funding for training of athletes with disabilities is done by planning, use and distribution of state, local and financial resources and through extrabudgetary funding.