State Budget Research Articles

Реалізація положень статті 13 Конституції України

The work analyzes the method of implementing the provisions of Article 13 of the Constitution of Ukraine in accordance with the norms of the Tax Code of Ukraine. It was revealed that the Ukrainian people's ownership of the subsoil is improperly implemented and requires radical changes. This issue is solved in the work by determining the components of the price of raw materials extracted in Ukraine. It is proposed to define the sale price as the sum of two components: the extraction price plus rent. Such a price structure automatically monitors the global market situation for each type of raw material, the mining and geological conditions of its extraction in Ukraine, and is universal for all types of raw materials. The work substantiates the necessity of transition to world prices for raw materials and defines the way to implement this possibility. The transition to world prices for raw materials provides a universal way of determining the rent for all types of raw materials as the difference between the world price for the corresponding raw material and the price of extraction of the corresponding raw material in Ukraine. Due to the policy of low wages in Ukraine, most consumers are unable to pay for natural gas and utilities at such rates. To ensure the possibility of applying world prices for energy resources, it is proposed to introduce a discount, the amount of which is equal to the amount of rent. The discount is calculated for each protected consumer depending on the volume of gas consumed according to the readings of his metering devices. The source of funds for granting the discount is part of the rent paid by mining companies in Ukraine. The rest of the consumers must pay the cost of raw materials at world market prices. It is also proposed to change the directions of the use of annuity. Part of the rent should be used to eliminate the budget deficit of the Pension Fund of Ukraine. Most of the rent should be used to form a sovereign national fund and the rest must be transferred to the State Budget.

Selected aspects of perceptions of critical thinking among Polish and Czech primary school principals

The article concerns Polish-Czech research carried out as part of the project co-financed by the European Regional Development Fund and the state budget, We are crossing borders. 'Key competences in teaching and education' project was implemented under the Praděd Microprojects Fund. The descriptive purpose of the research was to prepare a detailed description of the level of competence of the surveyed people and the relationships between the dependent variable and independent variables.The explanatory purpose of the research was to find out why certain independent variables differentiate the respondents' answers.The study used the diagnostic survey method, the survey technique. They were attended by, among others, 49 principals from primary schools from Poland and the Czech Republic. The data analysis was carried out using the statistical program STATISTICA, in which statistical methods related to the study of the statistical significance of differences between variables were used using the Student's T-test for independent samples, to compare the means of two independent samples. Also the chi-square test was used.The results show how the management staff of educational institutions from Poland and the Czech Republic confidently perceive potential solutions to various difficult situations in their institutions and what critical thinking requirements they have for future teachers.

MONITORING THE PERFORMANCE AND EFFICIENCY OF CUSTOMS CONTROL IN UKRAINE

Topicality. Ukraine is integrating into the global economic space and is an active participant in regional cooperation. This requires the abolition of certain restrictions on the free movement of goods. Customs control has a special place in this process. Advanced forms and methods of customs control, as well as measures to increase their performance and efficiency, ensure timely detection, prevention, disclosure and termination of offenses, as well as additional receipt of customs payments to the budget with the gradual introduction of European customs norms into the practice of our state.Aim and tasks. To analyze the performance and efficiency of customs control in Ukraine in order to substantiate the vectors for their further improvement.Materials and methods. Legislative and normative documentation, statistical data of the State Customs Service of Ukraine, legislative acts of the state authorities of Ukraine were used in the research process. General scientific and special methods of scientific knowledge, methods of generalization, analysis and synthesis, observation, comparison, grouping are applied - in the study of the categorical and conceptual apparatus of customs control, assessment of the performance and efficiency of control measures in the customs sphere.Research results. The choice of forms and methods of customs control depends on the goals set by the customs authorities for the management of customs risks from the implementation of foreign economic activities. Customs control can be effective, but not effective, if resources disproportionate to the achieved effect were spent to achieve the goals. The analysis of the customs audit in Ukraine proved that the main violations of the customs legislation related to the illegal receipt of tax benefits, violation of the requirements of the rules for the classification of goods in accordance with the UCT of the Foreign Trade and unreliable declaration of the customs value of goods. Today, due to the state of war, the emphasis in the work has been shifted to the organization of explanatory work by the customs, the provision of consultations on the practical application of certain norms of legislation on customs matters, and the conduct of a campaign of voluntary payment to the budget of customs payments in connection with the established signs of violation of the customs legislation. In most foreign practices, the customs audit is carried out by conducting a post-audit. This results in speeding up customs formalities and simplifying customs procedures, maintaining a balance between promoting international trade and effective customs control. On the basis of the analysis of the efficiency of the work of regional customs, the problems of their functioning have been identified according to a number of indicators, which indicates the need to focus on these areas during customs control.Conclusion. Prospective directions for increasing the performance and efficiency of customs control in Ukraine are:- increasing the effectiveness of customs audit and post-customs control;- increasing the effectiveness of control over the legality of the application of exemptions from payment of customs payments and the use of goods for their final destination, which will contribute to the increase of customs payments to the State Budget;- introduction of European practices in the field of customs control in Ukraine by building modern, flexible, reliable, service-oriented information and communication systems.Single indicators of performance and efficiency of customs control, which will be coordinated with the customs legislation of the EU member states, are required for further development and publication. They should reflect not only the quantitative indicators of additional revenues of customs payments to the budget, but also indirectly take into account the quality of changes taking place in the customs administration, due to the growth of international trade volumes, the activation of foreign economic activity.

Judicial control over the execution of decisions involving military personnel in the civil justice system of Ukraine

The article is devoted to the issue of judicial control over the execution of decisions involving military personnel in the civil justice system of Ukraine. It has been established that when executing a court decision, the executor can seize any funds in the debtor's bank accounts, except for those whose seizure is prohibited by law. At the same time, it is the bank that executes the corresponding resolution of the executor on the seizure of the debtor's funds that must determine the status of the funds and the account on which they are located, and in the case of funds on the account that are prohibited from being attached, the bank is obliged to notify the executor of the intended purpose funds on the account and return its decision without execution, which is the basis for the executor to remove the seizure from these funds. At the same time, a garnishment cannot be imposed on the funds that make up the debtor's salary after actual deductions from it according to executive documents and on all funds from the debtor's salary beyond the limits of the amounts of deductions from such salary allowed by law, and if such a garnishment is imposed, then it should be removed. At the same time, such restriction does not apply to funds that are in accounts and that are not funds that make up wages. the state guarantees and protects by law the citizen's right to timely remuneration for work. The company's payment of wages to employees has priority over the repayment of debts to other creditors of the company. The imposition of a seizure on the debtor's account, which is also intended for the payment of wages and other payments to the debtor's employees, makes it impossible to make such payments in a timely manner, which inevitably leads to a violation of the constitutional rights of citizens who work at the defendant's enterprise to pay for work. Accounts that are intended for the payment of wages and the payment of taxes, fees and mandatory payments to the State Budget of Ukraine are accounts with a special regime, on which the executive service, in accordance with the requirements of the law, does not impose a seizure, and the separation of such accounts belongs to the powers of the executive service.

Legal regulation of formation of budgets of united territorial communities as key subjects of local self-government

This article is devoted to the study of certain aspects of the formation of local self-government budgets, namely united territorial hromadas. It is summarized that the armed actions of the aggressor led to a deep economic crisis in Ukraine, which affected the financial capacity of the state as a whole and local self-government bodies, in particular.
 Attention is focused on the fact that with the beginning of a full-scale invasion, the process of approving the budget of local self-government has undergone certain changes: the heads of the respective territorial communities can dispose of the funds of local budgets only in the territory where hostilities are not conducted and the military administration of the settlement (settlements) is not formed. The amendments to the Budget Code of Ukraine related to the payment of personal income tax by military personnel are analyzed. Attention is paid to the content of these innovations, namely, to direct to the state budget revenues from the paid tax on the income of an individual from payers- military personnel. It is noted that these changes should contribute to a more efficient distribution of financial resources, in particular, to influence the state's ability to purchase drones and weapons to ensure the country's defense capability.
 Particular attention was paid to the issues of formation of local budgets, their distribution and use. It is emphasized that the process of decentralization of power, proposed by the government to meet the financial needs of hromadas, is based on local budgets, which will ensure financial independence and personalize responsibility for the consequences of ineffective management of local finances. It is emphasized that the successor of the property and duties of territorial communities are the communities themselves, but according to the innovations, the remaining funds received from the community budget over the past year will be directed to activities related to Russia's armed aggression against Ukraine.
 The article focuses on the importance of ensuring transparency in spending budget funds and the right of communities to establish their own mandatory procedures for ensuring publicity in managing local finances.

EU Countries Tax Evasion Clustering

The problem of tax evasion is becoming more and more prominent, and it is causing large losses in individual state budgets. However, European policies have taken significant steps to eliminate them over the last two decades. National policies also contribute to reducing the estimated extent of tax evasion, as measured by Schneider's MIMIC model. However, these tendencies are not the same in individual countries. Therefore, in our paper, we try to find pattern in tax evasion time trajectories of European Union countries and thus to create homogenous clusters that include countries with similar tax evasion situation. To meet our goal, we use panel data clustering method on our data with information about tax evasion of EU countries from 2000 to 2019. As a next step, we compare created cluster from the perspective of quality indicators of public institutions.

Ku zrównoważeniu finansów publicznych ubezpieczeń emerytalnych

The following study is composed of an introduction, three main parts (historical, logical and statistical) and conclusions. This structure allows the author to explain why the issue of the financial sustainability of pension insurance is a matter of crucial importance for public finance. In most countries the systems of old-age benefits for citizens is based on the pay-as-you-go model of pension insurance from the nineteenth century. It is hard to explain why the scheme remains the core solution for the social security of citizens after they have reached retirement age. The management of resources is, as mentioned above, based on the pay-as-you-go scheme that was established over 130 years ago and is now viewed as archaic from an economic point of view. Any attempt to interfere with system solutions results in social dissatisfaction while creating further problems for public finances. At the same time, the failure to resolve these problems threatens to bankrupt pension insurance systems. In the worst-case scenario, it could actually result in the collapse of state budgets. These are the problems that inspired the author to conduct the study.

EKONOMI KERAKYATAN DALAM PERSPEKTIF EKONOMI SYARI'AH

Dana Desa is a fund sourced from the State Budget intended for villages that is transferred through the District or City Regional Revenue and Expenditure Budget which is rolled out for villages to finance governance, development implementation, community development and empowerment. This study aims to find out how to plan, implement and manage Dana Desa. In addition, this study aims to determine the efforts made by the village government in improving community empowerment. Furthermore, to find out how the implementation, reporting and accountability of Dana Desa are viewed from the perspective of sharia economics. This research is a qualitative research with the main aim to descriptive or describe in detail and in depth the process of implementing Dana Desa so that they can provide roles / contributions as expected by the central government. The data collection techniques used are free guided interview methods, observation and documentation. After the researcher collects the data, the next step is data analysis. The analysis that researchers do uses two ways, namely processing the initial data and classifying it and the next stage of the data to be analyzed The management of Dana Desa in Kebondalem village is in accordance with the regulations contained in Perbub No. 72 of 2021 concerning Village Development Planning Guidelines. However, if viewed from the perspective of Sharia Economics, it is not fully appropriate, it can be seen that there are still activities that are funded every year with Dana Desa but only a few people feel the benefits

Government Policy or Market Mechanism, Which Is Better for Chinese Private Rocket Enterprises

In 2015, Chinese Government issued the<i> Notice on the National Civil Space Infrastructure Medium - and Long-Term Development Plan (2015-2025)</i>, announcing that it would support and guide social capitals to participate in the application and development of national civil space infrastructure construction. Later, Chinese private companies are allowed to apply for launch licenses, breaking the traditional model of allocating funds from the state budget and developing rockets only by the "national teams". Many Chinese private rocket companies were registered and established afterwards, and some of them have successfully launched rockets several times in recent years. At the same time, Chinese private rocket enterprises are also facing with many problems, including the low success rate of rockets, the risk of rocket debris falling, high space insurance rates, space junk, talent competition, and corporate survival, etc. In 2023, the Chinese Government issued <i>Notice on Strengthening the License Management for Civil Space Launch Projects</i>, which requires the third-party liability insurance policy and space debris mitigation plan for launch licenses application, meanwhile the last sub-stage of the launch vehicle should de-orbit according to the regulations after taking measures such as passivation, using government policy tools to regulate and guide the development of private rockets. In conclusion, in order to promote the healthy development of commercial launch service industry, the market mechanism should play a leading role, while appropriately regulation and adjustment from the government policy are also needed. In addition, this paper also suggested that the Chinese government should carry out overall planning for the division of labor and product models of state-owned and private rocket companies.

Educational Endowments and their Role in Investing in Human Capital - Islamic Economic Assessment

This study addresses educational endowments and their role in investing in human capital from the perspective of Islamic economics, which is considered a branch of development avenues that enhances genuine development opportunities in society. The study poses a primary question: What is the Islamic economic estimation of educational endowments, and to what extent do they contribute to investing in human capital? The study found that endowments for education have contributed to improving and raising the educational level. Endowment institutions have financed the infrastructure of educational and pedagogical endowment institutions, thus reducing the financial burdens on the state budget. Educational endowments have significant effects in economic, social, and educational fields, contributing and continuing to contribute to raising the level of the Islamic society in those areas. The study recommends the necessity of developing the legislative and legal foundations regulating endowment institutions and management methods of educational endowments to align with current developments and the spirit of the times.

Determinants of the Polish State Budget Stability

The problem of the stability of budget revenue and expenditure has been the subject of research for many years. However, there is still a need to monitor this phenomenon to achieve a correct balance in the budget because of the instability of different factors in the economic surroundings that affect the budget. This is especially important in developing countries undergoing economic transformation, and Poland is still in that process. The study aims to assess changes in the Polish state budget’s size and revenue and expenditure structure between 2000 and 2022. The method of comparative analysis over time is used with the actual value of the money concept, measures of dynamics, structure, GDP ratios, statistical description and coefficients of dissimilarity of structures. Analyses have shown a permanent imbalance in the Polish budget. However, the budget’s primary result oscillates around zero and both revenues and expenditures have gradually increased. The volatility of budget revenue and spending is moderate. Only the use of EU funds is characterised by high volatility. The emerging crises (e.g. Russia’s war against Ukraine and the coronavirus pandemic) have a negligible impact on the budget structure, but they influence its level of expenditure. The changes in Polish budget size are generally due to inflation, economic growth rates, and the inflow of funds from the European Union budget.

ВЛИЯНИЕ АГРОТЕХНОЛОГИЙ НА ФИТОСАНИТАРНОЕ СОСТОЯНИЕ ПОСЕВОВ И ПРОДУКТИВНОСТЬ СЕЛЬСКОХОЗЯЙСТВЕННЫХ КУЛЬТУР

The purpose of research is to establish the most effective technologies for cultivating crops in forage crop rotation based on their phytosanitary condition and productivity. The objects of research were crops of forage crops in crop rotation (annual and perennial grasses, grain crops, corn), cultivated using five technologies that differ in the intensity of nutrition backgrounds and the use of pesticides (extensive – control, intensive, high-intensity, organic, biologized). Research was conducted in 2018–2021 in a joint field experiment of the Yaroslavl Scientific Research Institute of livestock breeding and forage production – a branch of the Federal State Budget Scientific Institution “Federal Williams Research Center of Forage Production and Agroecology” and the Yaroslavl State Agrarian University to study phytosanitary indicators (the number and weight of weeds, potential contamination of the soil with their reproductive organs, the spread of diseases and the number of insect pests) and the productivity of cultivated crops using generally accepted methods. The research results made it possible to recommend perennial grasses for up to 3 years of use in fodder crop rotations in order to improve the phytosanitary condition of crops and corn in order to obtain high fodder productivity of the crop rotation (over 5 800 fodder units per 1 ha). For the cultivation of crops in this crop rotation, the use of organic technology using only organic fertilizers (cereal straw, manure at a rate of 60 t/ha for corn, green manure) is quite justified, since it helped reduce the abundance of weeds by 13.3–15.4 %, minimized the prevalence of diseases of grass and corn, reduced the number of insect pests by 9.7 % while obtaining an average increase in productivity of 26.8 % compared to the control and the absence of a significant reduction in comparison with intensive technologies while increasing the quality indicators of the crop and economic efficiency (profitability level – 132.9 %, return on additional costs – 4.86).

Formation of a System for Evaluating the Effectiveness of State Financial Control and Budget Monitoring in Russian Federation

Formation of a System for Evaluating the Effectiveness of State Financial Control and Budget Monitoring in Russian Federation

Tax incentives for investments in NPOs in a mobilization economy

The subject of the study is the mechanism of tax incentives for non-profit organizations in the context of a special military operation. The paper examines the importance of NGOs in this context, the main trends in the development of the non-profit sector, as well as possible measures of tax incentives for NGOs to solve primary social problems. The author focuses on the central place of non-profit organizations in the mechanism of ensuring financing of the needs of the state and society, as well as the high degree of importance of the non-profit sector in providing social services to the population, combating emerging challenges in the social sphere. Special attention is paid to the development of proposals on tax incentives for charity from legal entities in terms of corporate income tax and value added tax. The main research methods used are analysis and synthesis, analogy and description, induction and deduction, statistical grouping. The scientific novelty of the work consists in the formulation of specific proposals for changing the current tax legislation to create a mechanism for additional financing of priority social areas and providing the necessary end beneficiaries in a mobilization economy. The proposed mechanism is based on the introduction of new tax incentives for the implementation of charity and the functioning of non-profit organizations, with special attention to the targeting and precision of the proposed measures. Based on the results of the work, a conclusion is made about the effectiveness of the proposed legislative changes based on the calculation of shortfall in state budget revenues and the allocation of advantages of these proposals. In addition, attention is paid to the wide possibilities of the described measures of tax incentives for charity due to the options initially laid down for varying categories of goods subject to tax preferences, depending on the social context and priorities of the state in a certain period of time.

Determination of quality indicators of a combined nootropic drug

Introduction. The state drug policy of the Republic of Uzbekistan is aimed at the release of new affordable import-substituting drugs of domestic production, which are not inferior in activity to foreign analogues. Taking this into account, and also taking into account the high cost of imported nootropic drugs, the pharmaceutical production of LLC «Тemur med farm», Syrdarya region, Uzbekistan has developed the composition, technology and production of the combined drug "Nootrotem". "Nootrotem" is a combined preparation of piracetam and methylethylhydroxypyridine succinate in an injectable dosage form. Based on preclinical pharmacological studies, the pronounced nootropic and metabolic effects of the studied drug have been proven. Objective: The purpose of these studies is to develop quality assessment methods and establish quality indicators of the combined drug "Nootrotem" solution for infusions. Material and methods. 5 series of laboratory samples of the drug "Nootrotem" solution for infusions obtained at the pharmaceutical production "Temur med farm", Uzbekistan, were used as research objects. Results. The determination of the quality indicators of the studied drug was carried out in accordance with the modern requirements of the National pharmacopoeia of the Republic of Uzbekistan and the European pharmacopoeia, as well as in accordance with the general technical regulations on the safety of medicines. Conclusion. As a result of the conducted research, the main quality indicators of the drug "Nootrotem" solution for infusions were established according to the following indicators: description, authenticity, transparency, chromaticity, pH, package filling volume, mechanical inclusions, impurities, residual sulfur dioxide, osmolality. The limits of their rationing have been established in accordance with the State Budget of the Republic of Uzbekistan.

ARCHIVE FUND OF THE PEOPLE'S COMMISSARIAT OF FINANCES OF THE UZBEKISTAN SSR AS A SOURCE OF THE FINANCIAL, AND BUDGETARY HISTORY OF THE REPUBLIC

This article is devoted to revealing the historical significance of documents from the archival fund of the People's Commissariat of Finance of the Uzbek SSR, stored in the National Archives of Uzbekistan. The study provides the types of documents stored in the fund and their description. Historical data on expenditures and revenues of the republic’s budget in 1924-1941 are also analyzed. In addition, information about the system of formation of the state budget and local budgets was also studied in annual reports stored in the People's Commissariat of Finance.

Administrative and legal foundations of increasing the effectiveness of financial control and audit in the field of national security in the context of reforming law enforcement agencies of Ukraine

The paper examines the peculiarities of financial control and audit in the field of national security, on the basis of the analysis of doctrinal and expert approaches, the directions of organizational and legal support for increasing their effectiveness are determined in the context of reforming law enforcement agencies of Ukraine in accordance with European standards and changing the paradigm of national security protection in the conditions of countering military aggression of the russian federation against Ukraine. The problem of improving the mechanism of financial control and audit in the context of reforming law enforcement agencies is considered as a component of activities aimed at forming a new paradigm of national security, the foundation of which should be an effective system of financial and material resource support, based on effective control mechanisms, built taking into account the need to implement standards of the EU and NATO countries, ensuring compliance with one of the main principles of ensuring national security - matching the costs of countering threats with the financial and economic capabilities of the state. The study takes into account the specific conditions in which law enforcement agencies are being reformed, which include the need to concentrate the main efforts of the State on repulsing military aggression against Ukraine, which began in 2014 in the form of a hybrid war and since 24 February 2022 has moved into the phase of an open full-scale military invasion of the Russian Federation, which in turn causes a huge additional burden on the State budget and partly on local budgets, and is aimed at countering a new range of threats to national security. The paper proposes the main directions and reserves for improving the efficiency of financial control and audit in the field of national security and defence through the introduction of new forms and methods of control, which are an element of the programme-targeted budgeting methodology.

DEVELOPMENT OF UNIFIED UNIT DESIGN FOR SEPARATION OF HIGHLY MINERALIZED WATER-METHANOL MIXTURE

None of the commodity industries generates as much excitement and profit as oil and gas, which are the main energy carriers. The ability to utilize these key products and their reserves, to hold the strings of business in these areas, determines the path to economic prosperity and the choice of political and economic strategy of the state.The Far North is an area larger than several European countries. It is characterized by extreme climatic conditions, a quarter of all foreign currency revenues to the state budget of Russia comes from this region. 20% of the world’s gas and 90 % of Russian gas and oil are produced here annually. Moreover, the Far North is not only a powerful raw material base of the country today, it is also a kind of guarantor of energy security of the state for many years to come: a quarter of all explored world reserves of natural gas and oil are concentrated here.Resource extraction in the Far North is complicated by a number of external factors, such as low temperatures, difficulties in delivery, installation of equipment at the site, as well as in the operation and repair of process equipment, which in turn leads to new requirements for the design of equipment used for oil and gas production. This paper describes the developed concept of a small-size separation unit for highly mineralized water-methanol mixture (hereinafter referred to as WMM), which is achieved by adopting a number of new technological solutions. The paper also describes the developed methodology of designing a small-size Navy separation plant, which allows to reduce the number of economic costs caused by difficulties in transportation, installation and operation.

TRANSFORMATION OF THE BUDGET SYSTEM OF UKRAINE IN THE FACE OF EXTRAORDINARY CHALLENGES AND THREATS

Full-scale hostilities have had a significant impact on the budget system due to increased spending on defense, reconstruction, and humanitarian assistance to vulnerable groups, which has affected the accumulation of budgetary resources. The article examines the impact of extraordinary challenges and threats on the national budget system, in particular, on the structure and volume of budget revenues and expenditures, the growth of the budget deficit and public debt, changes in regulation in the field of public finance, and the potential of financial capabilities of the regions. The purpose of the article is to make a scientific and practical assessment of the problematic aspects related to the transformation of the budget system, to outline the ways of attracting financial resources that can be used for the purpose of distribution and redistribution to perform the functions of the State, to identify the main areas of influence of emergency challenges and threats on the budget system of Ukraine and the priority areas and measures of budget policy in wartime.The authors conclude that the strategic and main directions of Ukraine's development need to be improved in the strategy of public finance management and financial and economic security as part of the implementation of the Memorandum of Economic and Financial Policies by the IMF. At the same time, the relevant legislative changes to the state budget for 2023 that meet the needs of Ukraine are studied, and the implementation of the first preparatory stage for the development of the National Revenue Strategy is analyzed. The authors emphasize the positive impact of decentralization on local self-government and the financial sustainability of local budgets. It is proposed to empower communities through monitoring the implementation of local budgets. In the context of defense needs, the possibility of including defense expenditures during martial law in local budgets is considered.

НАПРЯМИ УДОСКОНАЛЕННЯ БЮДЖЕТНОГО ФІНАНСУВАННЯ ПРОФТЕХОСВІТИ

The article describes the problems of budget financing of institutions of vocational education and training. The authors researched the actual budget expenditures in Ukraine by educational levels in the period since 2019 to 2023 and drew conclusions about the effectiveness and prospects of such funding. In particular, it was found that the main part of education expenses is being financed from local level budgets, which receive an educational subvention from the State budget. The authors have found out that the funding of vocational education in Ukraine is not given due attention and is insufficient. The lack of interest of local authorities in financing vocational education and training is explained both by unresolved property issues and by the lack of funds in local budgets, which causes public controversy both in the public area and between state administration bodies of different levels. However, the authors note that the government has launched several positive initiatives aimed at improving the situation. In particular, we are talking about the initiative to create training and practice centers (TPCs) at institutions of vocational education and training with funds earmarked as part of the educational subvention from the State budget. In addition, attention is focused on problem of unpopularity of the segment of vocational education, while at the same time there is a significant need for specialists in work specialties, especially in the period of recovery after the war. Also, the legislative framework for financing education in Ukraine as a whole and of vocational technical institutions in particular was investigated. As a result, non- budgetary sources of vocational technical education funding have been singled out. It is obvious that only state financing of vocational training institutions is not sufficient, so it is necessary to expand the practice of attracting donor organizations' resources. As a successful example, the EU4Skills and Skills4Recovery projects are given, which are fixed by the German government and are aimed at supporting the reform of vocational education in Ukraine.