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№ 11/2018

№ 11/2018

Fìnansi Ukr. 2018 (11): 21–38
https://doi.org/10.33763/finukr2018.11.021

FINANCE OF EDUCATION AND SCIENCE

BOHDAN Ivan 1, SVIRIDOVSKA Anastasiia 2

1National Bank of Ukraine
OrcID ID : https://orcid.org/0000-0002-1752-0198
2SESE “Academy of Financial Management”
OrcID ID : https://orcid.org/0000-0002-1112-5584


Classification of information for R&D data analysis: international standards and national practice


The article investigates the issues concerning the implementation in national practice of international standards applicable for the synthesis and systematization of research and development statistics (RDS). The article deals with the main classification features used to generalize RDS according to the OECD Frascati Manual. The author discloses specific approaches to the classification of information on certain types of data: indicators of R&D performance; R&D funding; R&D personnel by sector of employment; government tax relief for R&D; government budget allocations for R&D. Particular attention is paid to the recommended classifications for performer of R&D by specific institutional sector of the economy – government, business enterprise, higher education and private non-profit sectors. The article provides a comparative analysis of the existing national practice of generalizing R&D statistics and guidelines of the OECD Frascati Manual. A comparison of the classifications used to systematize the relevant statistical information is conducted by each data type and type of classification. It is revealed that by some indicators, statistical data in Ukraine are systematized by alternative classifications, in some cases there are differences in the methodology, and a number of indicators are not worked out at all. It is concluded that the implementation of international standards in Ukraine covers no more than 50% of the statistical information on R&D, provided by the Frascati Manual. At the national level, information on government tax relief and government budget allocations for R&D are not systematized at all. For each of the datasets, the authors have prepared recommendations to improve the existing national practice of providing R&D statistics in accordance with the OECD Frascati Manual.

Keywords:research and development (R&D), OECD Frascati Manual, R&D performance, source of funds of R&D, institutional sectors, classification of R&D

JEL: O3


BOHDAN I. . Classification of information for R&D data analysis: international standards and national practice / I. . BOHDAN, A. Sviridovska // Фінанси України. - 2018. - № 11. - C. 21-38.

Article original in Ukrainian (pp. 21 - 38) DownloadDownloads :520
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