Information on the thesis

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.