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This is an Open Access article, distributed under the terms 
of the Creative Commons Attribution CC BY 4.0

1 Kyiv National Economic University named after Vadym Hetman, Ukraine (corresponding author)
E-mail: S972708a@protonmail.com
ORCID: https://orcid.org/0009-0000-6296-8488
2 Kyiv National Economic University named after Vadym Hetman, Ukraine
E-mail: Lm87@ukr.net
ORCID: https://orcid.org/0009-0007-4753-7074
3 Institute of Postgraduate Education of the Bogomolets National Medical University, Ukraine
E-mail: r.titikalo@gmail.com
ORCID: https://orcid.org/0000-0002-6406-8800

DOI: https://doi.org/10.30525/2256-0742/2024-10-5-211-221

FUNCTIONS OF THE STATE AND LOCAL SELF-GOVERNMENT 
BODIES IN THE REGULATION OF FUNERAL SERVICES: 

ECONOMIC ASPECTS AND ENSURING SOCIAL STANDARDS
Denys Komarnytskyi1, Liudmyla Sylenko2, Roman Tуtykalo3 

Abstract. The article examines the role of the state and local authorities in regulating the funeral industry, focusing 
on their functions and tasks. The state acts as a guarantor of legislative regulation and supervision of compliance  
with standards in the field of funeral services, ensuring social standards, developing a legal framework and 
monitoring its implementation. Local self-government bodies are responsible for the direct implementation of 
these standards at the local level, ensuring the accessibility of services, financing them and organising the necessary 
infrastructure. Particular attention is paid to coordination between state and local authorities and the need for 
interaction with the private sector to ensure the quality and accessibility of services. The review includes an analysis 
of the legal framework and management functions aimed at ensuring the accessibility and quality of funeral 
services. Special attention is given to the financing mechanisms for the sector, government support programmes 
and co-operation with the private sector. The paper also discusses the challenges of decentralisation and its impact 
on the effectiveness of funeral service management. Conclusions are drawn on the need for a comprehensive 
approach to regulating the industry to ensure sustainable development and compliance with social standards.  
The authors note that the economic and social functions of the state and local authorities in regulating funeral 
services are essential to ensuring the accessibility and quality of funeral services for all citizens, regardless of their 
social and economic status. The economic functions of public administration bodies in the funeral sector are  
manifold. These include the financing and subsidising of funeral services, the regulation of the funeral services  
market, the development of infrastructure, and the attraction of investment. The social functions of public 
administration bodies in the funeral sector are equally diverse. These include the ensuring of equal access to 
services, the control over compliance with social standards, the provision of social protection in the funeral sector, 
and the consideration of humanitarian and ethical aspects. It is evident that the economic and social functions 
of the state and local self-government are directed towards the establishment of an effective system for the 
regulation of funeral services. This system is intended to guarantee service accessibility, adherence to quality 
standards, and the protection of citizens' rights. The subject of the present article is the definition of the economic 
and social functions of the state and local self-government bodies in the regulation of funeral services. Research 
methods. In the course of research into the functions of the state and local self-government bodies in the regulation 
of the funeral business, a variety of research methods are employed to facilitate comprehensive consideration  
of the legal, social, economic and managerial aspects of this sphere. These include: the method of dialectical 
materialism; the method of abstraction; methods of analysis and synthesis; the functional method; the system 
analysis method; the synergistic method; the comparative legal method; the method of interpretation and 
hermeneutics; the dogmatic method; the system analysis method; and the statistical method. The purpose of the 
article is to reveal the economic and social functions of the state and local self-government in the regulation of 
funeral services in Ukraine. Conclusion. The socio-economic functions of the state in the field of funeral services 
include a set of measures and regulatory actions aimed at providing financial support, organising and supervising 
the provision of funeral services and ensuring the accessibility of these services to all citizens regardless of their 



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social status; the socio-economic function of local self-government bodies in regulating funeral services in  
Ukraine is a set of measures and administrative actions aimed at ensuring the accessibility, quality and regulation  
of funeral services for all social groups, as well as supporting the relevant infrastructure. 

Keywords: state, local self-government bodies, funeral services, economic aspects of state regulation of funeral 
services, social standards of state regulation of funeral services, financing of funeral services, funeral infrastructure, 
availability of funeral services.

JEL Сlassification: H11, H30, H61, I38, R50, D72

1. Introduction
The regulation of funeral services is an important 

function of the state and local authorities, with a direct 
impact on the maintenance of social standards and 
social justice. Funeral services include the provision 
of essential services to the families of the deceased, as 
well as ensuring adequate infrastructure, compliance 
with health and environmental standards and ethical 
norms. The importance of this sector lies in the need to 
guarantee the accessibility and quality of these services 
to all citizens, regardless of their social status, which 
requires effective regulation at both national and local 
levels.

The study of state and local government functions  
in this area has become increasingly relevant  
in light of the social and economic challenges facing 
society. Many countries are developing subsidy 
mechanisms and setting quality and accessibility 
standards for funeral services to support low-income 
groups. In a context of economic instability and rising 
costs of basic services, the state must take effective 
measures to maintain the affordability of funeral 
services.

State regulation of the funeral sector also plays 
an important role in ensuring respect for the 
memory of the deceased and protecting the rights of  
relatives. Incorporating economic aspects into the 
functions of state and local government helps to 
maintain the stability of the funeral services market, 
prevents abuse and unfair competition, and upholds 
social and ethical standards in an area that directly 
affects every citizen.

Promising areas for the development of the  
functions of the state and local governments in the field 
of funeral regulation should include the following: 
1. Development and maintenance of digital registers. 
Creation of a unified electronic register of burial 
sites and data on funeral services for easy access and 
transparency, as well as to reduce bureaucratic barriers.
2. Implementation of environmental burial standards. 
Popularisation of environmentally friendly burial 
methods (e.g., use of biodegradable materials, organic 
cremation) and introduction of appropriate standards 
to reduce environmental impact.
3. Support for alternative forms of burial. Development 
of opportunities for alternative forms of burial, such 

as columbaria, scattering of ashes, etc., which may be 
important in cities with limited land.
4. Promotion of the private sector in the field of 
funeral services. Creation of conditions for attracting 
investment and competition among funeral service 
providers, which can improve the quality of service and 
reduce the cost of services for consumers.
5. Strengthening social support for low-income groups. 
Improvement of the mechanisms of state aid for the 
burial of low-income citizens, veterans and other 
categories in need of financial support.
6. Improvement of ethical and social standards. 
Development of codes of ethics for funeral service 
providers and strengthening of control over compliance 
with ethical standards, in particular in relation to the 
families of the deceased.
7. Ensuring the availability of funeral services. 
Establishing minimum standards for the quality and 
availability of funeral services throughout Ukraine, 
regardless of the size of the settlement and its  
economic status.
8. Expansion of educational programmes for funeral 
service workers. Creation of professional training and 
advanced training programmes for funeral service 
workers with a focus on ethics, psychology and 
customer service.
9. Creation of an insurance system for funeral  
expenses. Introduction of insurance mechanisms that 
will allow citizens to provide themselves with funeral 
expenses in advance, which will reduce the financial 
burden on families in difficult life circumstances.

10. Improvement of the legal framework. Development 
of new and updating of existing legal acts regulating  
the funeral business, in particular in the areas of  
licensing, certification, consumer protection and 
environmental standards.

1. Methodology of Research

1.1. Scientific Analysis of Works  
on the Research Topic

This issue has been explored by scholars who 
have studied the functions of the state and local  
governments in the field of funerals, focusing on 
economic aspects and social standards. These include 
researchers who study the state regulation of funeral 



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services and the socio-economic functions of the  
state, in particular:

S.M. Kleymenova has studied issues related to the 
determination of the legal nature of ritual services.  
It was found that funeral services have their own  
history of development, which is connected with 
the change in people's perception of death and their  
attitude to it. First of all, ritual services are based on 
certain rites of different peoples. At the same time, 
there are methods of burial such as inhumation and 
cremation. Accordingly, the choice of a set of ritual 
services depends on the choice of burial method.  
Ritual services take their place in the system of  
types of services. In Ukraine, relations related to the 
provision of funeral services are regulated by the Law 
of Ukraine "On Burial and Funeral Affairs", as well 
as subordinate legal acts, which determine the order 
of activity of funeral services and tariffs for funeral 
services. The Law of Ukraine "On Burial and Funeral 
Affairs" defines funeral services as services related to 
the organisation of the funeral and burial, as well as 
the arrangement of the place of burial. It can thus be 
extrapolated from this definition that the complex of 
ritual services in fact encompasses the full spectrum 
of actions related to the burial of the deceased. 
It has been established that funeral services exhibit 
characteristics that are indicative of all types of services. 
Concurrently, it is emphasised that the constitutive 
features of services (intangible result, synchronicity of 
consumption, non-saving) are characteristic of ritual 
services with a particular significance. A further issue 
that has been posited pertains to the implementation 
of a fundamental principle in the domain of burial 
rites – the principle of dignified treatment of the body 
of the deceased. The principle of full compliance is of 
the utmost importance, and must be adhered to by the 
main subjects involved. These individuals are entrusted 
with the responsibility of carrying out the deceased's 
wishes regarding his or her funeral. In the absence of 
such an expression of will, the execution of actions in 
compliance with the specified principle is entrusted 
to the persons established by law (Kleymenova, 
2019); In his writings, O.V. Nedaykhlib emphasised 
the importance of enhancing the material base, state 
regulation and support in the sphere of human activity 
known as the funeral business. This is of significance 
not only from an economic point of view, but also for 
the development of the socio-psychological, spiritual 
and moral foundations of society (Nedaykhlib, 2017); 
M.A. Mykhailichenko, who was researching the  
issue of military burials, claimed that the normative 
legal acts that determine the activity of burying 
the dead and regulate military memorial work in 
Ukraine leave a number of unresolved issues regarding 
the identification, restoration, preservation and 
maintenance of military burials in proper condition.  
The author posited that these issues can be resolved 

through the implementation of a distinct legal  
framework pertaining to military burials. It should clearly 
define: 1) the concepts of "military burials", "military 
cemeteries", "military plots in civilian cemeteries"; 
2) the range of persons whose burials are considered 
military; 3) the procedure for the burial (reburial) of 
these persons; 4) the procedure for searching for and 
restoring lost military burials; 5) requirements for the 
improvement of military cemeteries; 6) the powers 
of state authorities and local self-government bodies 
to identify, restore, preserve, maintain and protect 
military burials; 7) liability for violation of this law. 
In this respect, it is advisable to use the experience 
of countries with such laws in force, in particular, 
the Federal Republic of Germany, the Republic of 
Poland, the Republic of Estonia, the Republic of 
Tajikistan, and Georgia (Mykhailichenko, 2021);  
Johnson, M., & Lee, K. – Economic Aspects of 
the Funeral Industry: Market Analysis and Trends  
( Johnson, Lee, 2020); Dison Sp Franco,  Jordana 
Georgin,  Luis Angel Villarreal Campo,   
Maria Arango Mayoral,  Jose Orozco Goenaga,   
Carolina Moreno Fruto,  Alcindo Neckel,  Marcos 
Leandro Oliveira,  Claudete Gindri Ramos –  
The Environmental Pollution Caused by Cemeteries 
and Cremations (Dison Sp Franco, J., Georgin, J.,  
Villarreal Campo, L.A. et al., 2022); Alexander 
Burrell, Lucy E. Selman – How do Funeral Practices 
Impact Bereaved Relatives' Mental Health, Grief, 
and Bereavement? A Mixed Methods Review with 
Implications for COVID-19 (Burrell, Selman, 2020).

1.2. Methodological Features of the Research
In the course of research conducted on the 

functions of state and local self-government bodies 
in the regulation of the funeral industry, a range of 
research methods have been employed to facilitate 
a comprehensive consideration of the legal, social, 
economic and managerial aspects of this sphere. 
These include the dialectical materialism method, 
which allows for the study of the phenomena and 
processes of the regulation of the funeral industry in 
constant change and development, taking into account 
contradictions and relationships between the interests 
of the state, society and the ritual market. Another 
method employed is abstraction, which is used to 
highlight the key elements and aspects of regulating 
the funeral industry, abstracting from less significant 
details. This enables the focus to be directed towards  
the most significant functions and tasks of state 
authorities and local self-government. The utilisation 
of analytical and synthesising methods facilitates 
a comprehensive examination of the functions and 
responsibilities of state bodies in the domain of  
funeral affairs, in addition to the integration of these 
components into a comprehensive perspective of the 



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regulatory system. The functional method facilitates  
the analysis of the specific functions of state and  
local self-government bodies in ensuring the  
availability, quality and ethical standards of funeral 
services. This method focuses on the role and tasks 
of each entity in the field of regulation; the method 
of system analysis is used to consider the regulation 
of the funeral business as a complex system that  
includes legal, social, economic and organisational 
elements, the interaction of which ensures the effective 
performance of the functions of the state and local 
self-government; synergistic method – allows to study 
the interaction of various regulatory elements, such as  
state authorities, local governments, the private 
sector and the public, to create an effective system of  
regulation of the funeral business; comparative 
legal method – used to analyse legal approaches to  
regulating burial issues in other countries, which helps 
to identify best practices and possible improvements 
for Ukraine; the method of interpretation and 
hermeneutics – allows to reveal the content of legal 
norms and documents regulating the funeral business 
in order to accurately understand the functions of state 
and local governments; the dogmatic method – used to 
analyse legislation and regulations governing the field of 
funeral services, to ensure a systematic understanding 
of legal norms and to determine the boundaries of 
state regulation; the method of system analysis – 
allows structuring the functions of the state and local 
self-government as separate subsystems in the overall 
regulatory system, identifying their interrelationships 
and impact on the functioning of the funeral business; 
statistical method – used to collect and analyse  
data on the volume of funeral services, costs, financing, 
as well as the effectiveness of regulatory measures,  
which helps to assess the current state of the funeral 
services market and its development.

Taken together, these methods allow for 
a comprehensive study of the functions of the state 
and local self-government in regulating the funeral 
industry, providing a scientific basis for the formation 
and improvement of policy in this area.

2. Theoretical Approaches  
to Understanding the Content  
and Essence of the Socio-Economic Function 
of the State and Local Self-Government Bodies 
in Regulating the Burial Sphere

2.1. The Concept and Essence  
of the Economic and Social Function  
of the State Regarding the Regulation  
of Burial in Ukraine

N. R. Nyzhnyk defines the concept of "functions 
of public administration" as a specific subject, 
content and means of ensuring the state's integral 

governing influence, in which it is possible not only to  
distinguish and describe the functions of public 
administration, but also to analyse the vertical and 
horizontal distribution of each function of public 
administration among state bodies, i.e., the functional 
structure of state administration. The latter, in turn, 
gives an idea of the form of the state system, the degree  
of centralisation and decentralisation, the development 
of local self-government (Nyzhnyk, 1995). 

Schematically, the general (main) functions of  
the state administration can be divided into four 
categories: administrative-political, economic, social 
and cultural-educational functions.

The functions of the state in the field of funeral  
affairs are economic and social in nature, consisting of 
ensuring a balance between economic efficiency and 
social justice in the provision of funeral services.

When performing an economic function, the state 
uses a number of legal means and instruments to 
influence financial, tax, budgetary, monetary, civil, 
banking legal relations, i.e., the dynamic component 
of the market economy. Therefore, one should agree 
with the opinion that the uncontrolled nature of market 
processes is destructive for society, and therefore 
the market economy requires its own regulation 
(Nedaykhlib, 2017). 

As noted by I. Kushnir, the economic function of 
the state has an anti-crisis orientation and is aimed 
at creating a socially oriented market economy that  
takes into account and harmonises the interests of 
producers and consumers. Neglect of this function  
leads to negative socio-economic consequences 
(Kushnir, 2008). 

If the concept of "functions of the state" is 
understood as the main directions of its activity, then 
the selection of the economic function as one of the 
others is a fragmentation of the activity of the state 
as a whole, and not of its individual organs. After all,  
the main directions are socially significant aspects of 
the state's activity, to the implementation of which  
all its bodies are connected, and not a separate 
connection of them. In the opposite case, the essence 
and social purpose of the state will not be reflected  
in its functions, and the very category "function  
of the state" will lose both theoretical and practical 
meaning (Nyzhnyk, 1995). 

The economic activity of the state is of a general 
nature. It is carried out on the scale of the whole 
country and by all branches of the state mechanism: 
legislative, executive and judicial. The activities of 
law enforcement bodies, including the Prosecutor's  
Office, which protect the national economic system, 
rights and legitimate interests of enterprises,  
institutions and organisations (Nedaykhlib, 2017) are 
also aimed at the implementation of this function.

Accordingly, the economic function of the 
state is implemented in the following legal forms:  



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1) legislative activity – consists in the adoption of laws 
and other normative legal acts of economic direction, 
their full or partial amendment or cancellation;  
2) executive activity – the activity of state bodies in 
the implementation of such laws and regulations;  
3) law enforcement activity – authoritative operational 
activity for the protection of law and order, private 
and public interests in the economic sphere;  
4) contractual form – an alternative way of regulating 
relations between the state and business entities 
(Loschyhin, 2006).

Thus, the economic function of the state is the  
activity of the state in the economic and related  
spheres, which is implemented through a system of 
authorised bodies in certain legal forms, has an anti-
crisis orientation and is conditioned by the objective 
needs of creating and developing a stable socially 
oriented market economy (Loschyhin, 2006).

These functions cover both financial aspects  
and the protection of social rights, which is expressed 
as follows:
1) Provides financial assistance to those who 
cannot afford to pay for a funeral. This may include 
subsidies, benefits or public financing of social burials.  
Article 14 of the Law of Ukraine "On Burial and  
Funeral Affairs" defines cases of free burial. The following 
persons are buried free of charge for the executor of 
the will of the deceased or the person who undertook 
to bury the deceased: a) with military honours of  
deceased persons who have special services to the 
Motherland; b) persons who have special labour 
services to the Motherland; c) combatants, affected 
participants of the Revolution of Dignity; d) persons 
with disabilities as a result of war (The Law of  
Ukraine "On Burial and Funeral Affairs", 2004).
2) Establishes rules for the activities of companies 
providing funeral services. This includes licensing, price 
controls and the creation of a competitive environment 
to ensure affordable prices. The state provides that 
village, settlement and city councils may establish 
specialised municipal companies for the organisation 
(formation), construction, maintenance and protection 
of cemeteries.
3) The creation and maintenance of infrastructure 
such as cemeteries, crematoria and funeral halls is an 
important aspect of the state's economic function.
4) Ensuring access to basic funeral services for all 
citizens, regardless of their financial status. This involves 
creating mechanisms to support vulnerable groups  
of the population. According to Ukrainian legislation,  
at the request of the executor of the will of the  
deceased or the person who undertook to bury the 
deceased, a place for the deceased's burial is allocated  
free of charge on the territory of the cemetery in 
accordance with the approved project documentation. 
At the same time, the authors note that in accordance 
with Article 25(1) of the Law, the executor of the 

deceased's will or the person who undertook to  
bury the deceased is the entity that may carry out the 
burial (The Law of Ukraine "On Burial and Funeral 
Affairs", Art. 25). At the same time, in order to carry out 
the burial, such an entity must have all the documents 
confirming the relationship with the first buried  
person, and the person who undertook to bury the 
deceased may not have these documents. And here  
the question of proving kinship and the possibility of 
burial arises.
5) The state's responsibility for ensuring ethical 
standards and social norms in the field of funeral  
services, compliance with sanitary norms and due 
respect for the dead. Compliance with sanitary 
norms and rules in the field of burial is determined by 
sanitary norms approved by the Ministry of Health 
of Ukraine. They regulate the conditions of storage, 
transportation and burial of the dead, as well as define 
the requirements for cemeteries and crematoria.  
The burial of the dead is carried out in compliance 
with the requirements of sanitary and epidemiological 
legislation. The maintenance of graves, family burial 
places, columbarium niches, tombstones and crypts in 
proper aesthetic and sanitary condition is carried out 
by their users (owners) at their own expense. Local 
state administrations, within the limits established by 
the Constitution and laws of Ukraine, exercise state 
control over compliance with sanitary rules in the 
field of burial, as well as rules for the improvement of 
the territory, decide in accordance with the law on the 
allocation of land plots for the organisation of burial 
sites, and exercise other powers provided for by law  
in the respective territories.
6) Social support in case of emergencies. State social 
support for burial in emergency situations is an 
important element of ensuring the rights of citizens to 
a decent burial, even in crisis conditions. In emergency 
situations, such as natural disasters, epidemics, war 
or other catastrophes, the state assumes additional 
responsibility for organising burial, as the usual 
mechanisms for providing these services may be 
insufficient or unavailable.

The single method of determining the cost of  
providing citizens with the necessary minimum list 
of individual types of ritual services, sale of objects  
of ritual property determines the mechanism of value 
formation and economically justified tariffs (prices) for 
ritual services, objects of ritual property for business 
entities of various forms of ownership. The unified 
methodology applies to business entities operating 
in the field of ritual services, regardless of the form of 
ownership (Komarov, Malko, 2000).

The cost of services for the provision of the required 
minimum list of certain types of funeral services to 
citizens and the sale of funeral items is determined 
taking into account the calculations of the volume of 
funeral services and the sale of funeral items, planned 



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costs determined on the basis of state and industry 
standards for the consumption of materials, technical 
and economic calculations and estimates, rates of  
taxes and fees (mandatory payments) (Unified 
Methodology for Determining the Cost of Providing 
Citizens with the Necessary Minimum List of  
Certain Types of Funeral Services and Selling Ritual 
Items, 2003). 

Planning of expenses for inclusion in the full cost 
of funeral services and funeral items is carried out 
according to the following classification: 1) operating 
expenses and 2) financial expenses.

Operating expenses include direct material costs, 
direct labour costs, other direct costs; costs related to 
operating activities: administrative costs, sales costs, 
other operating costs. The cost of funeral services 
and production of funeral goods includes planned  
profit and value added tax, except for the list of funeral 
services and supply of funeral goods by state and 
municipal services specified in sub-clause 197.1.10 
of clause 197.1 of Article 197 of Chapter V of the  
Tax Code of Ukraine.

Finance expenses comprise interest expense on 
borrowings and costs incurred by an entity in connection 
with the attraction of borrowed capital, other than 
finance costs included in the cost of qualifying assets.

The calculation of the tariff (price) for funeral 
services and funeral items includes the procedure for 
determining the planned costs of the enterprise at the 
full cost of a unit of product or service, taking into 
account the profit and value added tax established by 
the current legislation. The calculation of the full cost 
Ps of funeral services and funeral items in monetary 
terms (UAH) is carried out according to the following 
formula:

Ps = Vs+Va+Vz+Vi+Vf.
The calculation of the tariff T (C) per unit of  

service (work, item) is refined with the following 
components:
– Vs – production cost;
– Va – administrative expenses;
– Vz – selling expenses;
– Vi – other operating expenses;
– Vf – financial expenses.

 The calculation of the tariff T (C) per unit of service 
(work, item) is done using the formula:

T(C) = (Pc + P + VAT) / Ор 
– Op – the volume of services provided for the 
calculated (planned) period, expressed in natural units;
– P – the amount of planned net profit;
– VAT – the amount of value-added tax.

In the United States, for example, the involvement 
of government agencies in the provision of funeral 
services is reflected in the regulatory role of the state 
and its support for certain segments of the population, 
particularly veterans, military personnel and low-
income citizens. In general, funeral services in the  

United States are primarily provided by the private 
sector, but government agencies set standards and 
regulations that govern the activities of funeral homes, 
crematories and cemeteries, and ensure compliance 
with ethical and sanitary requirements.

One of the government's most important roles in 
funeral services is to support veterans and military 
personnel. The U.S. Department of Veterans Affairs 
(VA) is responsible for providing burial services to 
veterans and their families, including free burial in 
national cemeteries, burial compensation, and access  
to symbolic services such as placing memorial plaques 
and flags on graves. US national cemeteries are  
state-owned and provide free burials for veterans and 
some of their family members, which is an important 
way to honour their service.

State and local governments perform regulatory 
functions to ensure the quality and accessibility of 
funeral services. Licensing requirements for funeral 
homes, crematoria and the professionals who provide 
these services vary from state to state, but generally 
include compliance with sanitary standards, ethical 
conduct and transparency in the provision of services. 
Government bodies also monitor the pricing of basic 
funeral services, which helps to prevent price inflation 
and ensure that services are accessible to all citizens. 
The Federal Trade Commission (FTC) enforces 
the Funeral Rules, which require funeral services  
to disclose detailed price information for all services 
and products, allowing consumers to make informed 
decisions.

Some states and local governments provide financial 
assistance for the burial of low-income individuals, 
including those who are homeless or without relatives. 
Such burials are usually financed through local funds or 
social programmes. The level and scope of assistance 
can vary widely from jurisdiction to jurisdiction,  
but these services ensure a basic, dignified burial for 
those who cannot afford it themselves.

The funeral services market grew from 72.14 billion 
USD in 2023 to 76.88 billion USD in 2024. It is 
expected to continue to grow at a CAGR of 6.65% to 
reach 113.27 billion USD by 2030.

The report provides a detailed overview of the  
market, exploring several key areas:
– Market penetration. Thorough research of the 
current market landscape with comprehensive data 
from leading industry players and analysis of their 
impact on the market.
– Market development. The report identifies 
significant growth opportunities in emerging markets 
and assesses the potential for expansion in existing 
segments, providing a roadmap for future development.
– Market diversification. In-depth coverage of recent 
product launches, untapped geographies, important 
industry events and strategic investments that are 
changing the market landscape.



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– Competitive assessment & intelligence. A detailed 
analysis of the competitive landscape, covering 
market share, business strategies, product portfolios, 
certifications, regulatory approvals, patent trends, 
technological advances and product innovations of  
key market players.
– Product development & innovation. Get to know 
the revolutionary technologies, R&D and innovative 
products that will drive the market in the future.

Market growth will be driven by increasing 
awareness and acceptance of alternative burial options, 
personalisation trends in funerals and growing demand 
for pre-planning services. Opportunities exist in 
technology integration, such as virtual memorials 
and AI-driven service customisation, as well as green 
funerals, which cater to the environmentally conscious.

Despite growth prospects, the market faces 
constraints such as high costs associated with traditional 
services, regulatory hurdles, cultural sensitivities and 
a reluctance to discuss end-of-life plans. Challenges 
such as volatile raw material costs and stringent 
government regulations also impact profitability and 
market expansion. Innovation can flourish in areas 
such as biodegradable coffin design, enhancing digital 
service offerings for planning and memorialisation, and 
developing affordable, customisable service packages 
for consumers.

There's an increasing push towards environmentally 
friendly practices, from sustainable urns to carbon 
neutral processes. The nature of this market is somewhat 
recession-proof due to the inevitability of demand, 
but it's a market that is sensitive to cultural shifts and 
demographic changes (Samoylenko, 2008).

For example, the involvement of US government 
agencies in the provision of funeral services focuses 
on ensuring regulatory control, financial support for  
certain populations and the maintenance of social 
standards in the field of funeral services.

Thus, the socio-economic functions of the 
state in the field of funeral services include 
a set of measures and regulatory actions aimed at 
financial support, organisation and control over the  
provision of funeral services, as well as ensuring the 
availability of these services to all citizens, regardless 
of their social status. These functions include  
regulating the funeral services market, financing 
and subsidising, developing infrastructure, ensuring  
ethical standards, complying with social norms and 
hygiene requirements, and providing social protection 
for low-income groups and assistance in emergency 
situations.

The socio-economic functions of the state in the field 
of funeral services are therefore essential to ensure not 
only the financial stability of the funeral services market, 
but also social justice and the protection of citizens in 
difficult circumstances.

The authors believe that the peculiarities of the socio-
economic functions of the State in the field of funeral 
services include the following key aspects:
1. Ensuring the accessibility of funeral services. 
The state guarantees access to basic funeral services to 
all citizens, regardless of their financial situation. This 
includes subsidies or state aid for low-income groups.
2. Regulating the funeral services market. The state 
controls the activities of funeral service providers, 
including licensing, price regulation, maintaining a 
competitive environment and ensuring the quality of 
services.
3. Financing and subsidisation. A vital economic 
function of the state, manifested in the provision of 
financial support in the form of subsidies or benefits 
that help reduce burial costs for citizens who cannot 
afford these services.
4. Development and maintenance of infrastructure. 
The state is responsible for the establishment and 
maintenance of funeral infrastructure, such as 
cemeteries, crematoria and funeral halls. This includes 
the maintenance and development of these facilities  
to ensure their accessibility and proper functioning.
5. Adherence to ethical and social standards. The 
state establishes and enforces ethical norms and social 
standards in the process of burial, ensuring respect for 
the dead and protecting the rights of their families.
6. Social protection in emergency situations. In 
the event of natural disasters, epidemics or other 
crisis situations, the state undertakes to organise mass  
burials and provide assistance to the families of the 
victims, including funding for these activities and 
ensuring compliance with sanitary standards.

Thus, the socio-economic functions of the state in 
the field of funeral services are complex and include  
both economic support for the population and 
protection of social and ethical norms.

2.2. The Concept and Essence  
of the Socio-Economic Function  
of Local Self-Government Bodies  
in Regulating Funeral Services in Ukraine

Local self-government bodies and their executive 
bodies within their competence undertake the 
following:

1. Decide, in accordance with the law, on the allocation 
of land plots for the organisation of burial sites.

2. Ensure construction, maintenance and protection 
of burial places.

3. Establish funeral services.
4. Resolve the issue of providing funeral services  

at the expense of local budgets for the burial of single 
citizens, war and labour veterans, other categories of 
low-income citizens, as well as provide assistance for  
the burial of deceased citizens in other cases.



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5. Exercise control over the observance of legislation  
on consumer protection in the field of provision of 
funeral services by business entities and sale of funeral 
goods.

For the organisation, construction, maintenance 
and protection of cemeteries, village, settlement and 
city councils may establish specialised municipal 
enterprises. In order to provide the public with timely 
information on enterprises providing funeral services 
and manufacturing funeral goods, local governments 
may establish specialised, self-supporting information 
services. The procedure for such services shall be 
determined by local government bodies in accordance 
with the law.

According to national legislation, funeral services are 
specialised municipal enterprises established by local 
self-government bodies in accordance with the law 
to organise the burial of the deceased and to provide 
funeral services in accordance with the minimum 
required list of specific types of funeral services, as well 
as to sell funeral goods (Kushnir, 2008).

The duties of funeral services include the following:
– Concluding contracts for the provision of funeral 
services;
– organising the burial of the deceased in accordance 
with service contracts;
– creating equal conditions for the burial of the dead 
regardless of race, skin colour, political or other beliefs, 
gender, ethnic or social origin, property status, place of 
residence, language or other characteristics;
– expanding the range of funeral services for citizens 
with varying financial capabilities;
– ensuring confidentiality of information about the 
deceased;
– organising the improvement of burial sites in 
accordance with the budget;
– ensuring the functioning of burial sites in accordance 
with Article 23 of the Law of Ukraine "On Burial and 
Funeral Affairs";
– registration of burials and reburials in the  
Register of Burials and registration of headstones  
in the Register of Headstones;
– issuing burial certificates to users of burial sites 
and providing citizens with information on burials in 
municipal cemeteries upon request;
– in cases of desecration of graves, family burial  
sites, deliberate destruction and theft of columbarium 
niches, tombstones, crypts – drawing up and  
submitting to the executive committee of the city 
council a relevant act on the amount and nature of the 
damage caused;
– concluding contracts with business entities for the 
provision of funeral services;
– performing other functions in accordance with the 
Law of Ukraine "On Burial and Funeral Affairs".

The executive bodies of village, settlement and 
town councils provide for the planning and layout 

of burial grounds in accordance with the general 
development plans of the respective settlements and 
other town planning documents, ensuring compliance 
with mandatory town planning, environmental and 
sanitary requirements. By decision of the executive 
bodies of village, settlement and town councils, sectors 
for honorary burials, military burial sectors for fallen 
soldiers and sectors for burials based on national or 
religious affiliation may be allocated within burial 
sites. A local government may decide to partially or 
completely close a cemetery if there is no free space for 
new graves (columbarium niches) on the cemetery's 
territory and burials are possible only in family  
graves or by reburial in graves with the consent of 
the grave users (The Law of Ukraine "On Burial and  
Funeral Affairs", Art. 23).

Under the Local Authorities' Cemeteries Order 
1977 ("LACO 1977"), local authorities may lay 
out, enclose and embellish their cemeteries as they  
think fit. They may provide chapels where necessary 
for the proper conduct of funerals and may otherwise 
do anything necessary or desirable for the proper 
management and regulation of the cemetery. They are 
also required to keep the cemetery, together with its 
buildings, walls and fences, in good order and repair. 
A local authority can only take action in relation to 
a vault, tombstone or other memorial to remove  
a danger arising from its condition,345 unless the 
period of an exclusive right of burial has expired or in 
certain other circumstances after notice has been given  
(Burial and Cremation, 2023).

New burials in reopened churchyards would  
generate income for the Church of England in the form 
of payments for funeral services and the interment  
of bodies in the churchyard. The amounts of these fees 
are set out in regulations. These fees are calculated  
to be equivalent in total to the cost of a service in 
a cemetery or crematorium, so as not to discourage 
families from seeking a church service. As an alternative 
to transferring maintenance responsibility, the  
reformed law could provide that a proportion of  
these fees, or an additional fee, should go to the local 
authority to recognise its contribution to maintenance 
(Burial and Cremation, 2023).

It should be noted that in the conditions of war 
in Ukraine, especially in the areas where hostilities 
are taking place and the front line is being extended, 
an important issue is the protection of the natural 
environment from unburied bodies. Foreign 
scientists have also paid attention to this problem.  
Dison Sp Franco, Jordana Georgin and others note that 
in recent years the funeral industry has attracted the 
attention of the scientific community with regard to 
potential pollution of the environment and the urban 
environment. This report has looked at the pollution 
caused by cemeteries and crematoria around the 
world. Traditional burials produce ions in the form of 



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organic and heavy metals, bacteria, fungi and viruses, 
which spread with the soil and under water. Crematoria 
produce small particles, trace gases (SOx, NOx, CO) 
and toxic organic volatiles. The wastewater generated 
by both methods can lead to several environmental 
problems and further threaten human health.  
The current solution for cemeteries is to develop  
a system in which the wastewater generated by 
traditional burials is collected and treated before it 
is released into the environment (Dison Sp Franco,  
J., Georgin, J., Villarreal Campo, L.A. et al., 2022).

The issue of burying people with COVID-19 deserves 
special attention. The 2019 coronavirus disease 
(COVID-19) has caused 383,000 deaths worldwide 
as of June 4, 2020, including about 106,000 deaths in 
the United States and 40,000 confirmed deaths from 
COVID-19 in the United Kingdom (World Health 
Organization, 2020). In addition, there is an as yet 
undetermined number of excess deaths associated with 
the pandemic; in the UK, the total number of deaths 
since the start of the COVID-19 crisis has been one 
fifth higher than usual (Office of National Statistics, 
2020). In an attempt to reduce infection rates, and 
therefore mortality from COVID-19, governments 
have implemented public health measures aimed at 
reducing human-to-human contact. This includes 
restricting the number of mourners allowed to attend 
funerals and minimising interaction with the deceased 
during ceremonies that affect all those who have 
lost loved ones during the current crisis (Centers for 
Disease Control and Prevention, 2020; Public Health  
England, 2020). For example, in the UK, guidelines 
for the near future suggest that the number of 
mourners should be as small as possible to ensure 
a safe distance of at least 2 metres between people  
(UK Government, 2020). In addition to funeral  
staff and an officiant (usually a non-denominational 
celebrant or representative of a faith), those permitted 
to attend are members of the deceased's household, 
close family members or, if these are unable to attend, 
close friends. Whilst mourners who are unwell with 
symptoms of COVID-19 should not attend, those 
who are extremely clinically vulnerable may choose  
to attend despite the risk. Funeral directors are 
advised to cap numbers to ensure social distance 
can be maintained, consider how to manage the 
flow of participants in and out of the venue, ensure 
ventilation and regular disinfection of surfaces, and 
provide adequate hand washing facilities (Burrell A., &  
Selman L.E., 2020).

Thus, the socio-economic function of local 
governments in the field of funeral services 
regulation in Ukraine is a set of measures and 
administrative actions aimed at ensuring the 
availability, quality and regulation of funeral services 
for all social groups, as well as supporting the relevant 
infrastructure. This function includes economic 

aspects, such as financing and subsidising funeral 
services for socially disadvantaged groups, and social 
aspects, such as monitoring compliance with ethical, 
health and environmental standards in the provision 
of these services. Local authorities are responsible for 
establishing and maintaining cemeteries, crematoria 
and funeral parlours, providing financial assistance 
to low-income citizens for burials, and licensing and 
supervising the activities of companies providing 
funeral services.

Hence, the features of implementing the socio-
economic function of local self-government bodies in 
regulating funeral services in Ukraine are as follows:

1) Ensuring accessibility of funeral services. Local 
governments are obliged to provide access to services 
for all citizens, including funeral services for low-
income citizens. This includes subsidising burial costs 
for vulnerable groups.

2) Development and maintenance of infrastructure. 
A key component is the establishment and  
maintenance of funeral infrastructure facilities, 
such as cemeteries, crematoria and funeral halls. 
Local governments are responsible for maintaining 
these facilities in good condition and ensuring their 
accessibility to citizens.

3) Monitoring compliance with sanitary and 
environmental standards. Local governments 
supervise funeral service providers to ensure compliance 
with sanitary and environmental standards, especially 
in the maintenance of cemeteries and crematoria, to 
prevent environmental damage.

4) Ethical oversight and protection of citizens' 
rights. Maintaining ethical standards in funerals 
involves ensuring that the deceased and their 
families are treated with respect. Local governments  
oversee funeral services to prevent abuse and ensure 
compliance with moral standards.

5) Licensing and regulation of businesses in 
the funeral service sector. Local governments issue 
licences to funeral service providers and supervise 
their activities, which helps to improve the quality and 
reliability of these services.

6) Provision of information support to the public. 
One of the important functions is to inform citizens 
about the services, procedures and legal aspects 
related to burial. This includes providing information 
on benefits available to low-income citizens and local  
burial regulations.

7) Promotion of social cohesion and support 
for families. Local governments support bereaved 
families through social programmes and proper burial 
conditions, which helps to preserve social ties and 
reduce social tension in communities.

These features emphasise the comprehensive 
approach of local authorities to the regulation of funeral 
services, focusing on social, economic, ethical and 
environmental aspects.



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3. Prospects for the Development  
of Functions of the State and Local 
Government Bodies in Funeral Regulation

Among the promising areas for the development  
of the functions of the state and local governments  
in the field of funeral regulation should include the 
following:
1. Development and maintenance of digital registers. 
Creation of a unified electronic register of burial 
sites and data on funeral services for easy access and 
transparency, as well as to reduce bureaucratic barriers.
2. Implementation of environmental burial standards. 
Popularisation of environmentally friendly burial 
methods (e.g., use of biodegradable materials, organic 
cremation) and introduction of appropriate standards 
to reduce environmental impact.
3. Support for alternative forms of burial. Development 
of opportunities for alternative forms of burial, such 
as columbaria, scattering of ashes, etc., which may be 
important in cities with limited land.
4. Promotion of the private sector in the field 
of funeral services. Creation of conditions for  
attracting investment and competition among  
funeral service providers, which can improve  
the quality of service and reduce the cost of services for 
consumers.
5. Strengthening social support for low-income groups. 
Improvement of the mechanisms of state aid for the 
burial of low-income citizens, veterans and other 
categories in need of financial support.

6. Improvement of ethical and social standards. 
Development of codes of ethics for funeral service 
providers and strengthening of control over compliance 
with ethical standards, in particular in relation to the 
families of the deceased.
7. Ensuring the availability of funeral services. 
Establishing minimum standards for the quality and 
availability of funeral services throughout Ukraine, 
regardless of the size of the settlement and its  
economic status.
8. Expansion of educational programmes for funeral 
service workers. Creation of professional training and 
advanced training programmes for funeral service 
workers with a focus on ethics, psychology and 
customer service.
9. Creation of an insurance system for funeral  
expenses. Introduction of insurance mechanisms that 
will allow citizens to provide themselves with funeral 
expenses in advance, which will reduce the financial 
burden on families in difficult life circumstances.
10. Improvement of the legal framework. Development 
of new and updating of existing legal acts regulating  
the funeral business, in particular in the areas of  
licensing, certification, consumer protection and 
environmental standards.

These areas of development have the potential to 
engender qualitative changes in the regulation of the 
funeral industry, improve the efficiency of funeral 
services and ensure the protection of social and ethical 
standards in this area.

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Received on: 07th of October, 2024
Accepted on: 24th of November, 2024
Published on: 30th of December, 2024