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Information × Registration Number 0219U001897, 0117U000600 , R & D reports Title Funding mechanisms and fiscal incentives to attract investment in science and education popup.stage_title Head Sokolovska Allа Myhaylivna, Registration Date 11-03-2019 Organization State Educational-Scientific Establishment "The Academy of Financial Management" popup.description2 FORMULA FUNDING, PERFORMANCE INDICATORS OF EDUCATIONAL ACTIVITY, FINANCIAL AUTONOMY OF UNIVERSITIES, STATE EDUCATIONAL CREDIT, FUNDING OF SCIENCE. Object of research: the system of financial support of higher education and science. The purpose of the stage: justification of changes in the mechanisms of funding of science and education in Ukraine and fiscal incentives to attract investments in these areas. Research methods: comparative analysis and generalization, abstract-logical, dialectical and formal logic, statistical analysis. Results and novelty: - the conceptual bases of the implementation of the systemic approach to the reform of state funding of higher education institutions in relation to broadening of their financial autonomy and improvement of their management system based on the principles of strategic planning and effective use of program-target method of funding are determined; proposals to the list and contents of budget programs of the Ministry of Education and Science (definition of goals, tasks, performance indicators) are developed; - the advantages, disadvantages and expected consequences of the introduction projects of the formula distribution of state expenditures between higher education institutions are defined, the directions of further development of the formula distribution of state funding in Ukraine are substantiated; - proposed legislative changes in determining the status of institutions of higher education of state and private forms of ownership and granting institutions that have different status, different rights in the field of financial and economic activities; - tax incentives for attracting voluntary contributions from legal entities and individuals to the National Research Fund of Ukraine and private investments in research and development are substantiated; - conceptual approaches to the restoration of state-subsidized educational loans in Ukraine and transformation of scholarship and grants support of students on the basis of stimulatory function as priority and social function as second are defined; - justified the expediency of a differentiated approach to the basic funding of university and academic science in Ukraine and the direction of its improvement by allocating the basic funding of academic institutions from two parts - fixed and variable, which will be determined by the results of the assessment of the effectiveness of their activity and will be distributed according to the formula. - directions for improving the management of financial resources by lower-level budget funds administrators were determined. Product Description popup.authors Кривохижа В.В. Кухта П.В. Райнова Л.Б. Соколовська А.М. Терещенко Г.М. Тимченко О.М. popup.nrat_date 2020-04-02 Close