INSTRUMENTS OF TAX POLICY IN THE SYSTEM OF SECONDARY EDUCATION IN SOME COUNTRIES OF THE WORLD
Abstract. The issue of using tax policy tools for the secondary education system in some middle-income countries is considered. The approaches of the governments of these countries concerning the application of tax privileges for achievement of social and economic equalization in the field of educational services are estimated. Different kinds of tax tools and directions of their influence are investigated. Determining the level of effectiveness of tax benefits is a more difficult task in countries with a low level of social and economic development. Such countries tend to use a wider selection of tax preferences that are required by the macroeconomic situation, which may harm various sectors of the economy and the state budget. Tax system tools, apart from fiscal, can carry out tasks of social and economic equalization in educational processes, which is extremely important for a population with a small or average income. The application of such principles should be reflected in the government’s program documents and in legislative acts. A thorough analysis of benefits and costs is required for tax policy. This approach will ensure a high level of efficiency of the tax tools application. The assessment of the use of tax benefits in the system of secondary education indicates their popularity and a wide range. In almost all countries, general education institutions are defined as non-profit organizations and exempt from basic taxes. At the same time, the most socially-oriented mechanisms are the taxation of personal income, since they allow to compensate for the loss of parents for the material provision of children attending school. In this article, the experience of Ukraine, India, Armenia, Georgia, Belarus, Moldova, and Mexico has been studied.
Keywords: taxation of educational services, tax incentives, education support, secondary education sector.
JEL classification: I21, І22, І28, Н20, Н30.