№ 8/2018

Fìnansi Ukr. 2018 (8): 91–105https://doi.org/10.33763/finukr2018.08.091

FINANCE OF EDUCATION AND SCIENCE

ZATONATSKA Tetiana ¹, HERASYMENKO Oksana ², LAVRENTIEV Maxim ³

¹Taras Shevchenko National University of Kyiv, Research ID : http://www.researcherid.com/rid/I-1647-2018
OrcID ID : https://orcid.org/0000-0001-9197-0560
²SHEE “Kyiv National Economic University named after Vadym Hetman”, Research ID : http://www.researcherid.com/rid/K-8003-2018
OrcID ID : https://orcid.org/0000-0002-1122-1189
³SSI “Institute of Educational Analytics”

Institutional toolkit for the formation of expenditure on general secondary education in Ukraine

Systematic and extensive modernization changes taking place in Ukraine these days update the problem of improving financial and economic levers and tools for managing the education system. The purpose of the paper is to analyze the current institutional format for the financing of general secondary education in Ukraine and develop suggestions for improving the tools to form expenditures for general secondary education at the state level. Based on the analysis of the dynamics of the expenditures of the consolidated budget of Ukraine for education by its levels, disproportions in the financing of education in comparison with foreign practice are identified. The range of modern problems in the financing of general secondary education in Ukraine is established, the main among them being the optimization of the structure of general expenditures on education and an increase in the efficiency of the fund use, allocated for general secondary education. The generalization of transformational processes in the institutional environment of financing secondary education in the context of intergovernmental fiscal reforms and decentralization reforms lead to the conclusion that improvements in the distribution of educational subventions are needed. In the context of improving not only the efficiency but also raising the quality of general secondary education, the feasibility of using the practice of financial and economic autonomy of general secondary education institutions are substantiated. The practical significance of the research results is highlighted. The authors of the paper provide suggestions on the alternative to calculating the cost of a budget education service, taking into account the components of the effectiveness, which will increase the efficiency of the use of budget funds.

Keywords:financing of education, financing of general secondary education, expenditures of the consolidated budget of Ukraine by educational levels, institutional financing toolkit, educational subvention, remuneration in the sphere of general secondary education

JEL: I22

Zatonatska T. . Institutional toolkit for the formation of expenditure on general secondary education in Ukraine / T. . Zatonatska, O. Herasymenko, M. . Lavrentiev // Фінанси України. - 2018. - № 8. - C. 91-105.

Article original in Ukrainian (pp. 91 - 105)

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