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Information × Registration Number 0221U104030, 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 01-03-2021 Organization State Educational Institution "Academy of Financial Management" popup.description2  The object of the research is endowment funds and the provision of their funding, taxation, control and audit on the basis of higher educational institutions (HEIs). The purpose of the work is to generalize theoretical and methodological provisions and develop practical recommendations related to the use of endowment funds in the activities of universities and their funding, taxation and provision of internal control and audit by the Ministry of Education and Science of Ukraine (MES, Ministry). Research methods – analysis, synthesis, induction, deduction, analogy, classification, grouping, comparison, generalization, systems approach, benchmarking method and methods of structural and comparative analysis. The results of the research and their novelty: The mechanism of functioning of endowment funds in the activities of universities was investigated, taking into account their investment nature, and on this basis, for the first time, a model was proposed for balancing the goals and decisions of key stake holders of endowment activities in higher education, which lays a theoretical and methodological basis for strategic planning development funds and management of their assets in the context of expanding managerial and financial autonomy of universities. Recommendations have been developed on the regulatory framework for the formation and use of permanent funds of universities (types of funds, the structure of their income and expenses and mechanisms of functioning). Proposals were formulated to improve tax instruments for income tax, value-added tax and a single tax in terms of stimulating non-state funding of universities and the activities of their development funds. The largest risks of using endowment funds in tax evasion schemes and tax instruments of a preventive nature aimed at minimizing the possibility of using funds for the development of educational institutions in the schemes of erosion the tax base by income tax payers have been identified. Product Description popup.authors popup.nrat_date 2021-03-01 Close