Respondent
Theme
Financial support of Ukrainian non-governmental organizations activity.
Defence Date
Annotation
Thesis for the degree of the Candidate of Economic Sciences, Specialty code and
name: 08.00.08 – Money, finance and credit. – Ivan Franko National University of Lviv,
Ministry of Education and Science of Ukraine. – Lviv, 2016.
Theoretical, methodological and practical bases of financial support of NGOs in
Ukraine in order to improve their performance were studied.
The essence of NGO finances have been defined. The place of NGO finances in the
financial system of the state was substantiated. It is determined that NGO finances lie in
the domain of finances of economic agents and also of the public finances of non-
governmental associations.
An approach to structuring the sources of NGOs funding that clearly allocates
revenues of NGOs depending on different sources of origin, motivation of the donors and
beneficiaries, etc. was suggested. This approach meets the scientific and practical needs to
the fullest extent.
The nature of the relationship between the state and public sectors in the context of
the system of financing of Ukrainian NGOs was investigated. The analysis of the
characteristics of the world’s models of cooperation between state and public sectors and
levels institutionalization and independence of NGOs operating in each of them was
carried out. It is determined that Ukraine is moving towards the Continental model, where
public funding is limited, and the government acts as a regulator.
An assessment of the development of Ukrainian NGOs has been carried out. It is
proven that Ukrainian NGOs at this stage are engages more in self-development deal than
in the fulfillment of their statutory tasks. The analysis of revenues of Ukrainian NGOs
from various sources under existing standards and practices in economically developed
countries in the world is carried out. It is revealed that, despite the low level of financial
support of Ukrainian NGOs, the structure of funding and direction of their changes
correspond to the leading practice around the world. However, we have revealed regional
disparities in the formation of revenues of Ukrainian NGOs that are both natural and
artificial. We have substantiated the usage of the Regional programs to promote Civil
Society Development Programme in Ukraine as sources of reducing these disparities.
It is determined the priority mechanisms, the use of which will significantly increase
revenues to budgets of NGOs of Ukraine from all sources. We have mathematically
defined the dependence of financial provision of NGOs of Ukraine to the changes in key
factors determining their activity. We have substantiated the possibility to control these
factors with the aim of increasing the financial potential of Ukrainian NGOs. It came to
light that the greatest effect can be achieved by controlling such factors as “remuneration of employees”, “profit and mixed income”, “number of registered members ” and “number
of enterprises, institutions and organizations founded and created by associations of
citizens” which have significant influence on the revenue from the State Budget of
Ukraine, philanthropy and charity of residents and non-residents.
We have substantiated the possibility and expediency of participation of Ukrainian
NGOs in public-private partnership as a private partner that will not only significantly
improve the quality of implementation of projects of public-private partnerships, but also
increase revenues of NGOs.
Based on the analysis of foreign experience and characteristics of financial support
of NGOs of Ukraine we have proved the necessity and the implementation mechanism
method of percentage philanthropy as an innovative financing method of national NGOs at
the legislative level. We have developed the mechanism of calculating the benefit costs
received by NGOs of Ukraine in case of introduction of interest legislation. We have
provided practical advice on informational and technological support of this mechanism.
Keywords: NGOs, funding, NGO finances, interest philanthropy, public-private
partnerships, endowments, corporate philanthropy.