Економічне стимулювання меценатства: зарубіжний досвід та перспективи в Україні

The purpose of the article is to study the foreign experience of economic encouraging of cultural philanthropy and analysing the prospects for the introduction of measures for the economic stimulation of philanthropic activity in Ukraine. The article contains an analysis of the different tax benefit programmes for philanthropists in the United Kingdom, the possibility and problems of their entering in Ukraine. The research methodology is based on the application of such general scientific methods as analysis, synthesis, generalization and systematisation, as well as on comparative, structural-functional methods and an interdisciplinary cultural approach to the study of the interaction of socio-cultural and economic phenomena. The scientific novelty of the work consists in the analysis of foreign experience of economic stimulation of patronage in the field of culture. For the first time in the Ukrainian scientific field, a detailed review of the British schemes of economic stimulation of philanthropy was carried out, the possibilities and problems of their implementation in Ukrainian environment were analysed. Conclusions. Patronage support of culture has long traditions in Ukraine, however, in modern conditions, patronage activity requires the state to provide additional economic measures to encourage collectors to support Ukrainian culture and the development of the local art market. Countries that maintain one of the leading positions in the world's cultural life and on the global market, such as the United Kingdom, since the beginning of the 20th century have introduced measures of stimulating of cultural patronage by giving tax reduction in exchange for the granting cultural goods to the state. Certain types of tax benefit programmes for philanthropists can be adapted and introduced in Ukraine, but these innovations require complex changes in Ukrainian legislation.