The decentralization reform enables local authorities to take the initiative, plan and develop sports and health activities in their territories without waiting for instructions from higher institutions. It should be noted that today the level of development of physical culture and sports, as well as the sports industry itself, is one of the criteria for the formation of competitive advantages, which indicates the quality of life in the region and stimulates human development, promoting interregional and international contacts.
The purpose of the article is to study the regional priorities for developing sports and health activities in Ukraine.
Results. Regional preferences for developing sports and health activities in Ukraine are studied. Analyzing the volumes of physical activities financing showed the divergence of the tendencies observed in the regions.
In most regions, funding for this area decreased in 2020 compared to the previous period. It is determined that the funding of the researched sphere decreased by more than 15% in Kirovohrad (-74%), Ternopil (-35.2%), Cherkasy (-29.5%), and Rivne oblasts. At the same time, funding increased in Donetsk (+ 46%), Zaporizhzhia (+ 53.7%), Ivano-Frankivsk (+ 30%) and Chernihiv (+ 14%). In other regions, changes in funding during the year are less significant.
Conclusions. It was emphasized that despite the funding structure, sports and health development now depends primarily on the current humanitarian policy and the financial capacity of the regions to implement it. It is analyzed that in 2020 the highest level of financial independence in financing physical culture and sports is in Kyiv, Ternopil, Chernivtsi, and Kherson oblasts, where local communities finance more than 90% of the sports budget. The most successful in the context of attracting extra-budgetary funds for the development of sports is Khmelnytsky, Zaporizhzhia, Rivne, Odesa, and Donetsk oblasts, where more than 5% of revenues are provided from external sources. The main regional priorities for the development of sports and health activities in current conditions are: the creation of new sports facilities, completion of work started in previous periods on the construction and reconstruction of sports facilities, which were performed at the expense of subventions from the state budget to local budgets, sports and sports pools.
Key words: regional priorities, sports and health activities, financing of physical activities and sports, youth.
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The article was received 23.02.2021