Volume 12 - Issue 65
/ May 2023
141
http:// www.amazoniainvestiga.info ISSN 2322- 6307
DOI: https://doi.org/10.34069/AI/2023.65.05.14
How to Cite:
Hnydiuk, I., Hataullina, E., Marshuk, L., Timoshenko, N., & Cherneha, V. (2023). Formation of the system of financial support of
higher education institutions in Ukraine. Amazonia Investiga, 12(65), 141-148. https://doi.org/10.34069/AI/2023.65.05.14
Formation of the system of financial support of higher education
institutions in Ukraine
Formación del sistema de apoyo financiero a las instituciones de enseñanza superior en
Ucrania
Received: March 28, 2023 Accepted: June 1, 2023
Written by:
Inna Hnydiuk1
https://orcid.org/0000-0002-6724-7740
Researcher ID: M-5439-2015
Elmira Hataullina2
https://orcid.org/0000-0003-0082-4627
Researcher ID: C-8508-2018
Lina Marshuk3
https://orcid.org/0000-0002-5374-1254
Researcher ID: C-7796-2018
Nataliia Timoshenko4
https://orcid.org/0000-0002-2677-9783
Researcher ID: GQQ-9281-2022
Veronika Cherneha5
https://orcid.org/0000-0003-4684-1289
Researcher ID: GRE-9936-2022
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
1
PhD in Economics, Associate Professor, Head of the Department of Finance Vinnytsia Institute of Trade and Economics of the State
University of Trade and Economics, Ukraine.
2
PhD in Economics, Associate Professor, Associate Professor Department of Finance, Vinnytsia Institute of Trade and Economics of
the State University of Trade and Economics, Ukraine.
3
PhD in Economics, Associate Professor Department of Finance, Vinnytsia Institute of Trade and Economics of the State University
of Trade and Economics, Ukraine.
4
PhD in Economics, Associate Professor Department of Finance, Vinnytsia Institute of Trade and Economics of the State University
of Trade and Economics, Ukraine.
5
Assistant Vinnytsia Institute of Trade and Economics of the State University of Trade and Economics, Ukraine.
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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.
Keywords: higher education, financing, Ukraine,
inflation, Russian aggression.
Introduction
The current challenges of a globalized society
dictate new ways of solving problems. Financing
of the education sector in Ukraine also faces
national challenges related to a chronic lack of
resources and an imperfect legislative
framework, as well as the destruction of
infrastructure during the war. Strengthening and
developing educational opportunities is a key
prerequisite for further social progress in every
country and an integral element of achieving
social well-being. The validity of this judgment
can be seen in the increased attention to the
education sector by governments, international
institutions, academia, and intellectuals.
Higher education can be perceived as the basis of
human capital, helping to acquire the necessary
theoretical knowledge, skills, and competencies
that create a future specialist and deepen the
manifestations of the country's social potential.
This makes it possible to effectively use the
opportunities for progressive innovative
development of society, scientific and
technological progress, to achieve increased
productivity, and to improve the overall quality
of life. At the same time, the gradual progressive
development of the university education system
is possible only if the sector is properly funded,
and a sound, efficient, and effective financial
policy aimed at achieving realistic goals is
implemented.
The purpose of the article is to analyze the
formation of the system of financial support for
higher education institutions in Ukraine. This
task is realized by revealing several issues related
to the formation, status, and prospects for further
development of the system of financing
university education in Ukraine.
Theoretical Framework or Literature Review
Many modern European, American, and Asian
scholars have been interested in the specifics of
financing the education sector. In particular,
Rosinger et al., (2022) analyzed key aspects of
public funding of higher education during the
Covid-19 pandemic. These researchers noted that
modern countries provide significant support to
the higher education system through the prism of
allocations to colleges and universities.
However, according to Rosinger et al., (2022),
higher education also tends to receive
disproportionate cuts during recessions, and it
faces potentially unprecedented cuts. Mgaiwa
(2018) examined the main sources of funding for
public university education. This paper also
characterizes key trends in the financing of other
expenditures and capital development of public
universities. Chakrabarti Gorton & Lovenheim
(2020) studied the problem of public investment
in higher education and characterized its impact
on the long-term financial performance of
universities. The main trends and prospects for
the financial capital of higher education
institutions are characterized in the study by
Dowd, Rosinger & Fernandez Castro (2020).
At the same time, Hnydiuk et al., (2021)
conducted an audit of budget programs in the EU
countries to identify the features of minimizing
possible deviations and characterize the main
causes and factors that may affect violations in
the use of budget funds. Nelipa et al., (2018)
identified the peculiarities of managing higher
education institutions in Ukraine against the
background of global information challenges.
The main challenges of higher education
development are analyzed in Sokol & Melko
(2022). The situation and key opportunities for
educational development in Ukraine are analyzed
in the national report by Anishchenko et al.,
(2021). Oleksiienko et al., (2022) characterized
the importance of digitalization for the
development of the university of the future. At
the same time, Londar et al., (2021) in their
collective monograph study characterized the
problem of improving the financial system of
education in Ukraine. Levchenko et al., (2022)
studied the peculiarities of organizing the
Hnydiuk, I., Hataullina, E., Marshuk, L., Timoshenko, N., Cherneha, V. / Volume 12 - Issue 65: 141-148 / May, 2023
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financial system of enterprises of the future. On
the other hand, Lysiak, Petrova & Tsiupiak
(2020) described the state and prospects of
reforming the financial support of higher
education in Ukraine.
Nevertheless, the analysis of problems and
prospects for improving the financial support of
higher education institutions in Ukraine remains
an under-researched issue. Further analysis is
also needed to identify the significance of the
inflationary challenge, the realities, and
opportunities for diversifying the financing of
higher education in Ukraine.
Methodology
The study is based on the principles of
systematicity, objectivity, and scientificity. The
system analysis was used to characterize the
peculiarities of the formation of the financial
structure of the budgetary support of higher
education institutions, in particular,
decentralization of funding, implementation of
the principles of "funds follow the student," etc.
The systemic analysis decomposed the system
into separate elements and considered how these
parts interact to achieve the overall goal of
efficient use of funds to meet the needs of higher
education in Ukraine. The study also used the
method of comparative analysis, in particular, to
demonstrate the indicators of state funding of
universities in Ukraine and Central and Eastern
Europe. The existing mechanisms for ensuring
the financial stability of Ukrainian universities
are evaluated from the point of view of the
modeling method.
The article is also based on the expenditures of
the consolidated budget of Ukraine
(Expenditures of the consolidated budget of
Ukraine, 2023) and the Inflation Index in
Ukraine (Inflation index in Ukraine, 2023).
Results and Discussion
Financing higher education in Ukraine: the
inflationary challenge
Due to the reforms of financial decentralization
and strengthening of the financial capacity of
administrative units, the share of local budgets in
financing student education in higher education
institutions has increased. This reflects an
increase in budget allocations for colleges,
technical schools, and vocational schools
(Anishchenko et al., 2021; Ovcharova, 2022).
Universities, academies, and institutes are
usually funded from the state budget. In the
2019-2020 academic year, the total amount of
funding for higher education in Ukraine was
43.2%, which is the same as in the previous
academic year. However, this figure is 5% lower
than in the 2015-2016 academic year (Lysiak,
Petrova & Tsiupiak, 2020). The slow
transformation of the mechanism of financial
support for higher education, in particular the
practice of financing the network of educational
institutions, has led to the state restraining the
development of higher education institutions,
limiting their independence and financial
autonomy (Londar et al., 2021). In the structure
of sources of funding for education at
universities, academies, and institutes,
individuals account for a significant share. In the
2010/2011 academic year, this figure reached a
maximum of 60.3%, and in 2015/2016 it reached
a minimum of 51.0% (Lysiak et al., 2020). This
is high compared to Lithuania and Slovakia,
where private funding and private investment in
higher education accounted for more than half of
the total funding.
Financing of higher education and its regulation
are components of the overall mechanism of
education financing. They include relevant
financial relations, sources, forms, methods,
instruments, and levers (Cummings et al., 2021).
The assessment of government influence and
financing of education is usually carried out by
determining the total expenditures on education
relative to the country's GDP. According to the
Law of Ukraine "On Education", the state is
obliged to allocate at least 7% of GDP to
education, using state, local and other sources of
funding (Lysiak et al., 2020). Financing of
education from the general budget of Ukraine
and its share in relation to GDP show that the
normative requirements for financing education,
in general, are approaching the maximum
amount but have not yet reached it.
Taking into account the absolute figures, it can
be concluded that in 2019, education spending in
the general budget of Ukraine increased by
almost UAH 29 billion (over USD 1 billion)
compared to 2018. At the same time, the
financial support of higher education is not
financially stable and generally shows a
downward trend (even taking into account the
2019 figures). It is estimated that in 2019, in
percentage terms, financial support increased by
0.05%, but compared to 2015, there is a
significant drop in the level of support by 0.27%
(See Figure 1).
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Fig. 1. Summary chart of the inflation index.
Source: Adapted from Inflation index in Ukraine, 2023
Even taking into account the fact that GDP has
almost doubled since 2015 (i.e., over the past 8
years), inflation has also been extremely sharp
over this period, causing the purchasing power of
the Ukrainian hryvnia to decline rapidly. The
first stage of the decline occurred in 2014, and
the second in 2022. The reason for both was
Russian aggression. At the same time, even
during periods of temporary stabilization,
including 2019, the growth of Ukrainian budget
expenditures on higher education was offset by
inflation. In fact, given the inflationary processes
of depreciation of the national currency, over the
past decade, budget expenditures have not been
able to meet the needs of higher education
institutions for affordable funding.
In 2022 and 2023, the funding situation became
more complicated due to the deployment of
Russian military aggression and the emphasis on
defense spending (See Figure 2).
In particular, the national budget indicators for
education in 2023 have undergone some changes.
The draft budget for 2023 proposes to reduce
funds under the main budget program for
financing the training of personnel by higher
education institutions for the Ministry of
Education and Science of Ukraine. It is about
cutting spending by more than UAH 4 billion
(about $100 million) - from UAH 21 billion to
UAH 17 billion, compared to the figures of the
previous year, 2022. Similarly, it was said that
funding for the Taras Shevchenko National
University of Kyiv would be reduced, which
would lose more than UAH 400 million ($10
million), from UAH 1.7 billion to UAH 1.3
billion, according to budget allocations. In
addition, the Fund for the Development of
Professional Higher Education Institutions will
not receive funding for 2023 at all, although in
2022, despite cost savings, more than a quarter of
a billion hryvnias were allocated for these
expenses under the relevant budget program. On
the other hand, it is important to note the increase
in funding for certain budget programs related to
military training (Oleksiienko et al., 2022).
2014 2015 2016 2017 2018 2019 2020 2021 2022 2023
Inflation rate for the year (%) 124,9 143,3 112 113,7 109,8 104,1 105 110 126,6
0
20
40
60
80
100
120
140
160
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Fig. 2. Dynamics of expenses of the consolidated budget of Ukraine.
Source: Adepted from Expenditures of the consolidated budget of Ukraine (2023)
For example, expenditures on higher education
institutions with "specific conditions of
education" (under the Ministry of Internal Affairs
of Ukraine), on the contrary, increased - both
from general and special budget funds (Sokol &
Melko, 2022). In particular, in 2023, spending on
higher law enforcement education increased by
almost UAH 600 million (about $12.5 million),
which can be explained by the need to train
additional specialists under martial law. At the
same time, it is difficult to determine to what
extent this increase in costs (given the
inflationary challenge) compensates for the
losses from the issue of the Ukrainian hryvnia.
Expenditures on education in Ukraine as a
percentage of GDP are significantly higher than
the average in some countries of Central and
Eastern and Southern Europe (e.g., Austria,
Slovenia, Czech Republic, Poland, Hungary,
Slovakia, Lithuania, Turkey). However, in the
Ukrainian context, the total amount of funding is
generally lower, which is explained by the wider
diversification of sources of funding for higher
education (Nelipa et al., 2018). International
experience shows that the diversification of
sources of financial support for higher education
institutions and diversification of opportunities
for its attraction are important elements of the
introduction of market mechanisms in the
functioning of the education sector in general and
higher education in particular (Rosinger et al.,
2022; Miningou, 2019).
Some worthwhile decisions in this direction have
already been made. Expenditures for the Ministry
of Education and Science of Ukraine decreased
in 2023, but funding for higher education will
continue at the expense of international funds. In
particular, under the budget program No.
2201610, which aims to improve the energy
efficiency of higher education institutions, the
amount of funding in 2023 will increase by more
than UAH 1.8 billion (USD 40 million) - from
UAH 650 to almost UAH 2.5 billion. Another
important program is the budget program No.
2201680, aimed at improving the conditions for
quality assurance and transparency in the
Ukrainian higher education system and attracting
international assistance (Zhdan et al., 2022).
According to the latter, funding will increase by
almost UAH 100 million (USD 2.5 million) in
2023.
Diversification of higher education financing
in Ukraine: realities and opportunities
In order to ensure appropriate conditions for the
development of the national system of higher
education in Ukraine and to implement the
constitutional rights of Ukrainian citizens to
receive free higher education in state or
communal institutions of higher education since
2015 there is a system of targeted distribution of
applicants. This allowed an orderly disposition of
the possibilities of the state order for the
provision of educational services to entrants to
educational training programs for bachelors (as
well as masters of medical, pharmaceutical, and
veterinary training areas) on the basis of a
complete general secondary education (Järvis et
al., 2021). The receipt of high scores as a result
of high school education and successful
completion of an external independent
0
5
10
15
20
25
2014 2015 2016 2017 2018 2019 2020 2021 2022 2023
Consolidated budget expenditures on education, % of GDP
Consolidated budget expenditures on education, % of consolidated budget expenditures
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assessment (from 2022, a nationwide
multidisciplinary test) has shaped the relevant
recommendations for enrollment in higher
education institutions with state or regional
budgets (Report on the review of state budget
expenditures, 2021). Also, since 2016 a funding
model has been proposed, according to which
funds for training future specialists are
distributed unevenly among universities - the
best high school graduates have an advantage
(Anishchenko et al., 2021). The introduction of
the principle "budgetary places go to the best
applicants" and the implementation of formulaic
calculations in the order at public expense
allowed the MES of Ukraine to allocate the most
popular universities and, accordingly, to finance
them in a more targeted way (Report on the
review of state budget expenditures, 2021).
The implementation by the Ministry of
Education and Science of Ukraine of the
principle of "broad competition" and targeted
allocation of state-funded places, even under
current martial law conditions, can be considered
significant and progressive innovations in the
financing of higher education institutions. On the
one hand, the use of a broad competition is
currently the only mechanism to guarantee
transparent and fair conditions for admission to
higher education institutions, which helps to
realize the constitutional rights of applicants to
receive free higher education (based on
competitive assessments) (Lysiak et al., 2020).
The model of targeted use of funds for capacity
building under the budget order made it possible
to use the possibilities of the principle of
"funding follows the applicants", i.e. the local
budget does not finance the state order for
universities as a whole, but allocates funds for the
training of applicants who have demonstrated the
best results in the external independent
evaluation (or national multi-subject test)
(Londar et al., 2021). The introduction of this
mechanism has finally eliminated the possibility
of using corruption schemes, when funding was
provided to universities "close to the authorities"
by distributing resources in a "manual mode"
(Report on the review of state budget
expenditures, 2021). Targeted placement of the
state order has significantly increased the
opportunities for creating a competitive
environment among Ukrainian higher education
institutions.
In general, the updated practice of funding
allocation has led to the selection of the best
universities, whose funding, at the same time,
provides additional opportunities for the
development of financial support for higher
education institutions in Ukraine. Conditionally,
the analyzed methods can be depicted in the form
of a special figure (See Figure 3).
Fig. 3. Opportunities for the development of financial support for Ukrainian universities.
Source: Article authors’ development
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A fairly simple way to help universities is used in
France, where there is a separate law on the
payment of a fixed tax by private employers to
higher education and retraining funds.
Stakeholders have the opportunity to activate the
option to pay this tax to specific educational
institutions that have trained specialists of the
appropriate level (Levchenko et al., 2022).
However, this method is also difficult to use, as
firms can pay these funds themselves for
specialized training of their employees, refusing
to pay to higher education institutions (Mgaiwa,
2018).
The next source of additional financial resources
for higher education is the implementation of
contracts for training and information services of
universities for private business or the public
sector. This path is important in circumstances
where business interests do not dominate
pedagogical ones, and the work of higher
education institutions is not limited to the
implementation of commissioned projects. An
independent offshoot of this area is research
commissioned by companies (Rosinger et al.,
2022). The creation of "science parks" and
clusters makes it possible to attract additional
resources both from customers and from the sale
of joint products. The way of obtaining funds
from copyrights, real estate, sales of territory or
buildings, securities transactions, or other use in
financial activities is relevant in the US financial
services market. Probably, donations from
philanthropists, primarily well-known graduates
of higher education institutions, have also
become popular in the United States.
To develop this area in the Ukrainian context,
legislative changes to the laws on charitable
activities and the formation of a positive
perception of philanthropy in society are
important. Another source is the use of
international assistance provided by developed
countries. Unfortunately, in the realities of
wartime, this is the only way to fill the budget of
higher education in Ukraine. However, it can
play an important role in the future - the use of
European experience in reforming higher
education and the implementation of joint
projects will further identify competitive higher
education institutions and provide them with
financial support.
The implementation of any scenario, however,
requires a transformation of the structure of
higher education institutions. Real
diversification of funding sources will require
managerial decisions, the use of managerial
experience, and marketing techniques. In the
Ukrainian reality, only a few universities are
ready to implement such practices.
Conclusions
Ensuring the financial stability of higher
education institutions is an important element of
Ukraine's reconstruction after the end of
hostilities. The preservation of the country's
potential development directly depends on the
state of university education, so finding solutions
in times of crisis is a very urgent problem that
needs to be understood. The considered
inflationary challenges demonstrate the lack of
financial resources for the full functioning of the
sector, as the fall of the real exchange rate of the
Ukrainian hryvnia against the background of
almost unchanged costs (per GDP) leads to a
certain stagnation. The military challenge
(Russia's armed aggression against Ukraine)
actualizes the increase in defense spending,
which takes into account expenditures only for
military and law enforcement higher education,
while civilian universities receive a reduction in
financial support. The considered methods of
diversifying financial support can be
conditionally divided into: the possibility of
introducing a targeted tax, intensifying
independent financial activities and assistance
from patrons, implementing joint projects with
private entities (or public sectors of the
economy), and receiving international financial
assistance. In the context of martial law, the last
two points are the most relevant sources of filling
university budgets. At the same time, the
mechanisms (including legislative ones) for
implementing such methods have not been fully
developed.
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