LEGAL REGULATION OF THE INSTITUTE OF RITUAL SERVICES IN UKRAINE AND WAYS OF ITS IMPROVEMENT

The article is devoted to a comprehensive analysis of the legal regulation of the institute of funeral services in Ukraine, identifying problems in the implementation of current legislation and developing proposals for its improvement. The paper considers the main regulatory legal acts regulating the sphere of funeral services, in particular the Law of Ukraine "On Burial and Funeral Affairs" dated July 10, 2003 No. 1102-IV, Resolution of the Cabinet of Ministers of Ukraine No. 193 dated November 19, 2003, Order of the Ministry of Regional Development, Construction and Housing and Communal Services of Ukraine No. 308 dated November 20, 2018, as well as local regulatory acts. The content and scope of these documents, their strengths and weaknesses are analyzed in detail. The article identifies key problems in the implementation of legislation, such as fragmentation and inconsistency of the regulatory framework, the absence of unified standards of service quality, insufficient state supervision, limited availability of services for low-income groups of the population, and inconsistency with modern social challenges, in particular environmental and technological. Each problem is discussed in detail with examples of practical manifestations and consequences for citizens and business entities. Based on the analysis of scientific works by domestic researchers (L.V. Fedyuk, I.V. Basista, N.A. Berlach, O.P. Kovalenko, T.V. Semenyuk, V.M. Petrenko), various aspects of the legal regulation of ritual services are highlighted - from historical prerequisites and social functions to environmental and European standards. Scientific developments emphasize the need to systematize legislation, strengthen social support, and adapt to modern trends, but indicate a lack of comprehensive research in this area. The following directions for improving the legislation are proposed: unification of the regulatory framework by amending Law No. 1102-IV and creating a single code of rules; expanding the list of services to include cremation, ecological burials, and digital technologies; strengthening state supervision through regular inspections and sanctions; improving social support by creating a special fund to compensate for costs; harmonization with European standards based on the experience of EU countries, such as Germany and Poland. Each proposal is justified taking into account the identified problems, scientific developments, and international practices. The article is addressed to scientists, lawyers, representatives of state authorities and local governments involved in the development and improvement of legislation in the field of funeral services. The results obtained can be used to prepare regulatory acts, improve the quality of funeral services, and ensure social guarantees for citizens of Ukraine.