FINANCES OF THE INSTITUTIONAL SECTORS
GASANOV Sergіi 1
1SESE “The Academy of Financial Management”
OrcID ID : https://orcid.org/0000-0002-7454-0419
Research and development (R&D) in the national economy structure: connections with government functions
The classification of research and development (R&D) by government functions is discussed in the article. A comparative analysis of the Classification of the Functions of Government (COFOG, United Nations) and the Functional Classification of Expenditures and Budget Crediting (Functional Classification), approved by the Ministry of Finance of Ukraine, is carried out in terms of R&D connections with the functions of government bodies. It is established that the R&D classification, which is used in the Functional Classification, does not correspond to important principles COFOG: referring basic research only to nation-wide functions; classification of applied research and experimental development in accordance with their goals, which correspond to the areas and functions of government bodies. Proposals for amending the Functional Classification of Expenditures and Budget Crediting in рart of the R&D Classification are justified by the author. A new structure of codes and the revision of their names in relation to fundamental and applied research and development is proposed. The author suggests introducing into the Functional Classification of Expenditures and Budget Crediting (the section “National Functions”) separate independent codes “Basic Research” and “Applied Research” of the National Academy of Sciences of Ukraine, the National Academy of Agrarian Sciences, the National Academy of Medical Sciences, the National Academy of Pedagogical Sciences, the National Academy of Law, the National Academy of Arts, and the Ministry of Education and Science. This corresponds to the tasks that the Cabinet of Ministers of Ukraine has set for the Interdepartmental Council for the coordination of fundamental and applied research.
Keywords:types of economic activity, fundamental and applied research, classification of the functions of government, functional classification of expenditures and budget crediting
JEL: О32, О38
Gasanov S. . Research and development (R&D) in the national economy structure: connections with government functions / S. . Gasanov // Наукові праці НДФІ. - 2018. - № 4. - C. 5-16.
| Article original in Ukrainian (pp. 5 - 16) | Download | Downloads :656 |
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