Studying Foreign Experience of Physical Culture and Sport Sphere Financing

摘要

The article presents analysis of financing physical culture and sport sphere in the Russian Federation. It considers different mechanisms of sports sphere private financing in some foreign countries: homesteads expenditure and volunteership, subvention of public sector at a national, regional and local levels, national lotteries, income from mass media received by sports events organizers, sponsorship and patronship, gambling, endowment-fund and others. The authors studied scientific works of native and foreign scientists in the sphere of sport financing. On the basis of analyzing foreign experience authors offered the directions of financing mechanisms improvement in the sphere of physical culture and sport in the Russian Federation. The authors underline the necessity to reconsider the mechanism of financing physical culture and sport in terms of widening the tools of tax stimulation.