Formation of the system of financial support of higher education institutions in Ukraine

Abstract

In the conditions of a military challenge, the financial system of Ukraine is under significant pressure, which also affects the supply of universities. The purpose of the article is to analyze the formation of the system of financial support of higher education institutions in Ukraine. System analysis, comparison, modeling became the main methods for writing research. The research used indicators of expenditures of the consolidated budget of Ukraine. In the results, the role of the inflationary challenge in the financial support of higher education institutions of Ukraine was traced, and it was established that in fact the real volumes of budget financing of the industry (at the level of 7% of GDP) were never reached. Ensuring financial diversification is an important aspect for overcoming negative manifestations of lack of funds. The article traces separate methods: the introduction of a targeted tax, independent financial activity and the help of patrons, implementation of joint projects with private structures, receiving international financial assistance. With the help of content analysis, the strengths and weaknesses of all the proposed paths were determined. The conclusions state that in the conditions of martial law, the last two items are the most relevant sources of filling university budgets.