Olesia Totska
https://orcid.org/0000-0003-4748-2134
Ivanna Tytarenko
https://orcid.org/0009-0004-4507-7164
EDUCATION FUNDING IN UKRAINE FROM THE BUDGETS OF DIFFERENT LEVELS DURING THE WAR
Full text (pdf)
Language: Ukrainian
Abstract. As a result of russia’s invasion of Ukraine in February 2022, Ukraine’s education sector suffered serious destruction and losses. The purpose of the article is to study the features of financing Ukrainian education from budgets of different levels in the context of war. To achieve this goal, the following tasks have been set: to analyze the value of destroyed and damaged assets of the education and science sector; to systematize and compare indicators of education expenditures from budgets of different levels in 2020–2022; to consider certain aspects of financing security and ensuring access to education for participants in the educational process. The following research methods were used in the study: systematization, comparison, horizontal and vertical analysis. It is indicated that the number of destroyed and damaged educational facilities reached 3,170, with a total estimated damage of almost 9 billion USD. Higher, secondary and preschool education institutions suffered the greatest losses. It is estimated that in 2022, compared to 2021, expenditures on education from the State Budget of Ukraine decreased by 8,35%, and from local budgets – by 6,76%. The data shows that in 2020–2022, the largest share of state budget expenditures on education was occupied by professional pre-higher and higher education (over 80%); in local budget expenditures – general secondary education (over 60%) and preschool education (over 17%). The following recommendations for educational institutions were formulated: to increase the supply of paid educational and research services; to increase the production of competitive products; to actively apply for grants from domestic and international organizations; to encourage benefactors to make voluntary contributions, etc. State and local authorities are recommended to pay special attention to financing the education sector.
Keywords: financing, education in Ukraine, state budget, local budgets, expenditures.
https://doi.org/10.32987/2617-8532-2023-3-34-44
Keywords: financing, education in Ukraine, state budget, local budgets, expenditures.
https://doi.org/10.32987/2617-8532-2023-3-34-44
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9. Tereshchenko, H. M., Pron, N. B., & Anisimova, O. Yu. (2022). International financial support for the organization of the educational process under the martial law in Ukraine. Ukrainian society, 2(81), 169-180. DOI: https://doi.org/10.15407/socium2022.02.169 [in Ukrainian].
10. Shevchuk, I., & Shevchuk, А. (2022). Educational analytics through the prism of war: challenges and opportunities for higher education in Ukraine. Economy and society, 39. DOI: https://doi.org/10.32782/2524-0072/2022-39-80 [in Ukrainian].
11. Verkhovna Rada of Ukraine. (2017). On education (Act No. 2145-VIII, September 5). Retrieved from https://zakon.rada.gov.ua/laws/show/2145-19#Text [in Ukrainian].
12. Cabinet of Ministers of Ukraine. (2022). On the allocation of funds to the state budget reserve fund (Decree No. 401, April 1). Retrieved from https://zakon.rada.gov.ua/laws/show/401-2022-%D0%BF#Text [in Ukrainian].
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15. Verkhovna Rada of Ukraine. (2022). On the State Budget of Ukraine for 2023 (Act No. 2710-IX, November 3). Retrieved from https://zakon.rada.gov.ua/laws/show/2710-20#Text [in Ukrainian].
16. Cabinet of Ministers of Ukraine. (2023). Some issues regarding the provision of subvention from the state budget to local budgets for the provision of safe conditions in general secondary education institutions (Resolution No. 419, April 28). Retrieved from https://zakon.rada.gov.ua/laws/show/419-2023-%D0%BF#Text [in Ukrainian].
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