SOFTWARE SPECIFIC AND TARGET FINANCING IN THE RUSSIAN FEDERATION (ON THE EXAMPLE OF A SPHERE OF CULTURE)
Objective: to develop theoretical and practical recommendations for improving the mechanism of financing the social sphere. Methodology: The study was conducted on the basis of an analysis of theoretical definitions and legally defined terms used in the field of culture. A systematic view has been drawn up on program-targeted financing of the cultural sphere based on the identification of the main directions and forms of budget expenditures. Results: inconsistency of terminology is observed in the Russian Federation, the interconnection of program-targeted financing instruments at the macro and micro levels, as well as the low level of state support for the cultural sphere, is insufficient. Scientific novelty: the author's approach is to assess the program-targeted financing of the sphere of culture in the structure of social program expenditures of the budgets of the budget system of the Russian Federation in accordance with the established development priorities. The authors propose to ensure the relationship of program-target tools used at the micro-and macro-levels, taking into account the separation of powers and balancing the interests of all subjects of cultural policy; to develop a unified system of interrelated performance indicators of financing in the field of culture. Practical significance: the main provisions and conclusions of the article can be used in scientific and practical activities in the development of managerial decisions in the field of program-targeted financing of the cultural sphere.