BUSINESS INFORM №7-2018

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Section: Foreign Experience
UDC 335.225.66:378.3
Tochylina I. V.
Applying Tax Benefits to Support the Higher Education Sphere: Comparison of Experience of the Countries of OECD and Ukraine (p. 51 - 56)
The article is concerned with researching the role of tax benefits in the financial provision of the higher education sphere. The publication is aimed at analyzing the practice of applying educational tax benefits in Ukraine and world-wide, finding relationships between the amounts of such benefits and the costs for services by educational institutions from private sources. The experience of application of such privileges in Ukraine is provided, in particular the dynamics of granting of educational tax benefits on both VAT and income-tax are analyzed. The problem points connected with estimation of efficiency and stimulating influence of the given instrument in Ukraine are defined. Result of tax benefits is the loss of revenues of the State budget, in world practice they are qualified as tax expenditures and are equated to an alternative form of direct budget expenditure. Based on the analysis of the amount of tax expenditures in the education sphere in the USA, Canada, Korea, Great Britain, Spain and Germany, there is a proven relationship between the provision of educational tax benefits and private spending in the higher education sphere.
Keywords: financing of education sphere, educational tax benefits, tax discount, private costs for education, tax expenses.
Fig.: 1. Tabl.: 2. Bibl.: 17.

Tochylina Iryna V. – Candidate of Sciences (Economics), Senior Research Fellow, Department of Fiscal Policy and Tax Regulation, Academy of Financial Management (38 Druzhby Narodiv Blvd., Kyiv, 01014, Ukraine)
Email: [email protected]

Article is written in Ukrainian
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Reference to this article:
Tochylina, Iryna V. (2018) “Applying Tax Benefits to Support the Higher Education Sphere: Comparison of Experience of the Countries of OECD and Ukraine.” Business Inform 7:51–56.

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