Kyrylo Kryshchenko
https://orcid.org/0009-0007-7145-6709
BUDGETARY AND EXTRA-BUDGETARY MECHANISMS FOR FINANCING PROFESSIONAL PRE-HIGHER EDUCATION IN UKRAINE: CURRENT STATUS AND DEVELOPMENT CHALLENGES
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Language: English
Abstract. The article provides an analysis of the current state and key challenges of financing professional pre-higher education (PPHE) in Ukraine amid ongoing transformations of the education system and the influence of external factors, particularly the consequences of full-scale armed aggression. The study examines the legal and regulatory framework of budgetary financing for PPHE, focusing on the coordination and distribution of financial responsibilities between state and local budgets to ensure the sustainable functioning of this educational level. Special attention is given to the dynamics and structural changes in state and local budget expenditures during 2021–2024. The findings reveal increased financial uncertainty and notable discrepancies between planned and actual funding levels. The study highlights the growing problem of insufficient financial stability of budgetary support and substantiates the need to intensify diversification of revenue sources for PPHE institutions. The structure and potential of extrabudgetary funding are systematized, including tuition fees, income from economic activities, rental payments, grants, international technical assistance, and charitable contributions. It is substantiated that the combination of budgetary and extra-budgetary financial instruments is a key prerequisite for ensuring operational stability, modernizing the material and technical base, and enhancing the competitiveness of PPHE institutions. It proposes mechanisms to enhance extrabudgetary financing, such as developing institutional fundraising practices, introducing tax incentives for donors, and expanding partnerships with employers. The conclusions confirm that stable financial support for PPHE institutions can be achieved only through effective integration of budgetary funds with alternative financing sources.
Keywords: financing of education, professional pre-higher education, budget financing, state budget expenditures, local budget expenditures.
https://doi.org/10.32987/2617-8532-2025-5-59-70
Keywords: financing of education, professional pre-higher education, budget financing, state budget expenditures, local budget expenditures.
https://doi.org/10.32987/2617-8532-2025-5-59-70
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