Problems of financing of physical education and sport at federal and regional levels in 1991-2007

Nowadays physical education and sport is one of prior directions in the state policy of the Russian Federation. In many respects the branch condition depends on its financing both at state and regional levels. The research objective was to reveal the basic problems in financing of the branch of physical education and sport during the period of 1991-2007 at the federal level in Kemerovo Region. The author proves the assumption of low financing of the branch in the 1990s at federal and regional levels. During the research the author analysed laws on the federal budget of 1991-2007 by which the state expenses were annually distributed. As a result it has been revealed that the financing of the sphere of physical education and sport for all the considered period was conducted by a residual principle. It is noticed that low budgetary financing proceeded till 1999. Economic growth in the Russian Federation allowed to direct bigger funds on physical education and sport in comparison with the 1990s. Besides, from the position of financing of the branch, federal laws establishing legal and economic bases of development of physical training and sports have been considered. The author has come to a conclusion that many aspects of financing are not solved legislatively. At the regional level the analysis of reports of regional and municipal controls concerning physical training and sports financing in Kemerovo Region has been carried out. As a result, it has been revealed that the percent of money of Kemerovo Region in the 1990s was bigger, than at the federal level. In the 1990s the regional policy was carried out to attract means in the sphere of physical education and sport. Surtaxes from the population, any penalties arriving into the accounts of funds on maintenance of physical education and sport became the basic source of money in the sphere. Besides, in the 1990s there existed tax exemption of enterprises conducting active sport-improving work with the population. As a result of the analysis of legislative documents of Kemerovo Region concerning physical education and sport development the conclusion on constancy of financed directions is drawn: strengthening of material base at the expense of means of regional and municipal programs of development of the branch, support of winter sports at all levels of financing (from the regional budget to sponsors' means). It is noticed that negative tendencies - low financing of physical education and sport in countryside - continue in the considered period.

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