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Information × Registration Number 0220U102484, 0119U100938 , R & D reports Title Institutional Principles of Fundraising for the Development of Higher Education Institutions: Budget and Tax Aspects, Control and Audit popup.stage_title Head Chumakova Iryna Yu, Кандидат економічних наук Registration Date 16-03-2020 Organization State Educational Institution "Academy of Financial Management" popup.description2 HIGHER EDUCATION INSTITUTIONS, FINANCING, ENDOWMENT FUNDS, TAX INSTRUMENTS, CONTROL, AUDITING, INTERNATIONAL STANDARDS, COST OF SCIENTIFIC (SCIENTIFIC AND TECHNICAL) PRODUCTS The object of the study is the activity of public higher education institutions endowments, which are within administration of the Ministry of Education and Science of Ukraine. The purpose of the work is to substantiate the theoretical foundations, scientific-methodological and conceptual approaches and practical proposals on the functioning, taxation of performance, control and audit of endowment funds of Higher education institutions in Ukraine and their participants in the context of changing approaches to their financing. Research methods – analysis, synthesis, induction, deduction, analogy, classification, grouping, comparison, generalization, system approach, benchmarking method and structural and comparative analysis methods. Research results and their novelty: For the first time, a comparative assessment of the current state of control, audit and taxation of the activity of endowments of higher education institutions among the developed and developing countries was carried out and the risks for Ukraine were identified. Discussion points in the legislative framework of Ukraine and issues that need to be addressed in the context of implementation of the best practices of OECD countries in forming a portfolio of endowment funds, taxing them and managing the funds of universities are highlighted. The process of attracting and using of the endowment funds as an object of risk control and management at the higher education institutions in terms of expanding their managerial and financial autonomy was investigated. The conceptual and methodological bases of formation of cost of R&D and directions of improvement of legal and policy frameworks of planning, cost accounting and calculating are substantiated. Product Description popup.authors popup.nrat_date 2020-04-01 Close