ORCID ID: https://orcid.org/0000-0002-7523-558X
ORCID ID: https://orcid.org/0000-0003-3144-1469
FOREIGN EXPERIENCE IDENTIFICATION IN THE FIELD OF EDUCATIONAL SUBVENTIONS AND SUBSIDY: IMPACT ON LEARNING OUTCOMES
Abstract. The authors review the essence of the concepts «subsidy» and «subvention», their differences and similarities. The experiences of Estonia, Poland, the USA and other countries in the sphere of educational subvention distribution is analyzed. The authors analyze the structure and dynamics of expenditures on education from the budget of Ukraine. From the pool of OECD members, the authors identified those countries whose experience is more relevant to the Ukrainian one. In particular, the correlation regression model is created on the data of such countries as Georgia, Bulgaria, Hungary, Croatia, Lithuania, Russia, Latvia, the Czech Republic, Poland, and Slovenia. The link between performance in international comparative PISA testing and total costs per student has been found. Assuming a sufficient homogeneity of a group of sample countries, it can be assumed with a probability of 93 % that the maximum learning outcomes in these countries can be achieved through financing in the range of 86–88 thousand U.S. dollars per pupil. Providing such a leverage for Ukraine today is an ambitious task, but the positive dynamics of increasing attention to education on the part of the state is beyond doubt. In 2018, Ukraine participated in the Programme for International Student Assessment (PISA), therefore further research results will be more applied. The first-priority task for Ukraine is to improve the state educational standards and to develop educational indicators, which will determine the long-term progress of students and schools. The article shows that in Ukraine the success indicators of the development of a decentralized education system directly depend on the readiness to work in a regime of autonomy, consistency and complementarity, when all members of educational process can unite to implement this strategy.
Keywords: education, educational subvention, subsidy, OECD, state and local budget, budget expenditures.
JEL classification: I21, I22, I28.