Local and regional authority structure changed in 2012 impacting on cultural service delivery.

2.1 Main features of the current cultural policy model
Existing cultural policy is based on the Constitution of the Ukraine (1996), the Law of Ukraine on Culture (2011), the Law on Local Self-Governance (1997), the Budget Code of Ukraine (2002, de-centralised financing), and ideas of the draft Concept of the State targeted programme for innovative development of Ukrainian culture in 2009-2013 (see also
chapter 1).
Article 4 of the Law of Ukraine on Culture establishes that priorities of public cultural policy shall be determined by state programmes of social and economic development of Ukraine which should take into account aspects of cultural development. "The government shall create on a priority basis conditions for: development of culture of the Ukrainian nation, indigenous peoples and national minorities of Ukraine; maintenance, restoration and protection of the historical environment; aesthetic education of citizens, first of all, children and young people; and enlargement of the cultural infrastructure in rural areas."
According to the Budget Code, basic cultural services are provided and financed through local administrations including support for libraries, houses of culture, clubs, museums, theatres, exhibitions, etc. This means that local authorities are theoretically entitled to formulate their own cultural policies. However, due to many adverse factors, the newly adopted decentralised model is inefficient and declared government objectives are left unfulfilled (see also
chapter 2.3). Some of these adverse factors include:
In 2009, the government tried to return effectiveness to the decentralisation process initiated in 2002 through giving more financial autonomy to local communities in small towns and villages (about 12 000 entities) and public institutions.
By the end of 2010, the government initiated two important reforms in tax and administrative systems. The Tax Code adopted in December 2010 came into force on 1 January 2011. The administrative reform, started in December 2010, was completed by the end of October 2011, meaning the transformation of central public agencies, including their commitments, and a reduction of administrative staff on all levels. In 2012, this reform was applied to the regional and local level leading mainly to structural changes and assignment redistribution within existing departments.
The revised and developed Concept of the State targeted Programme for Development of Ukrainian culture to 2017 (see also
chapter 1) now includes targets such as: