EDUCATION FINANCING
OLEYNIKOVA Liudmyla 1
1SESE “The Academy of Financial Management”
OrcID ID : https://orcid.org/0000-0001-8204-4434
Tax instruments for encouragement of education sphere
In the article investigated the main trends in the using of tax incentives in order to laying the circumstances for the development of the scientific and the educational sphere. The author takes into account changes of the country's socio-economic space and its impact on the development of the educational industry in the face of global competition. According to the results of the analysis of the institutional conditions of taxation in the educational sphere in Ukraine, the main problems in the taxation of higher educational establishments and scientific institutions were identified. It is determined that the peculiarities of the main taxation rules come to educational institutions, if they have of different forms of ownership or/and different legal status, produces the number of risks in terms of the transformation of the model of their taxation at the present stage. In accordance with the main goal of the article, the approaches to strengthening the role and importance of taxation as an institutional basis for the development of the educational sector are defined. The main objective of the changes are determined a creating of conditions for the formation of a knowledge economy, to strengthen the role and importance of educational services address to improving the quality of human capital. In the same time, those changes have to lead to the strengthening of the connection of scientific developments with the demand of the real sector of the economy, and to enhance the level of financial provision of educational and scientific institutions from the non-governmental sources of funding.
Keywords:taxation, value added tax, corporate income tax, personal income tax, tax incentives, scientific activity, institutional environment, financial provision, competition, educational services
JEL: Н22, Н24, Н25, І22, І23, І28
OLEYNIKOVA L. . Tax instruments for encouragement of education sphere / L. . OLEYNIKOVA // Наукові праці НДФІ. - 2018. - № 3. - C. 37-47.
| Article original in Ukrainian (pp. 37 - 47) | Download | Downloads :337 |
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