Subsidy of Housing and Utility Services: Theoretical Aspects and Foreign Practices

The article, based on the analysis of the new conditions of socioeconomic reality, the relevance of the study of subsidizing housing and communal services in Ukraine has been proved. There are different theoretical approaches to the essence of the concept of "subsidy", which focus on its content and/or form of provision, directions of use, etc. Subsidizing housing and communal services has national features, the use of which in domestic practice will increase the effectiveness of this form of social protection for vulnerable consumers of housing and communal services. The effectiveness of subsidization depends not only on the chosen system, factors and conditions of subsidization, but also on the method of financing housing and communal services. Therefore, the article provides examples of housing and utility financing systems, as well as possible consequences and risks of their application. Therefore, the analysis of theoretical approaches and foreign practices of subsidizing housing and communal services creates a scientific basis for its improvement in Ukraine