In view of this, it is considered appropriate to amend the provisions of paragraph 140.5.14 TCU, and exclude from the adjustment under this rule the operation of transfer of funds or value of goods, work performed, services rendered, gratuitously transferred during the reporting (tax) year to higher education institutions (Table 4.3).

One of the current norms related to the stimulation of scientific research is the norm of paragraphs 197.1.22 of the Tax Code of Ukraine, which provides for exemption from value added tax transactions for the supply of services for basic research, research and development, if such services and/or works are provided by a person who directly receives payment for their value from account of the body that provides treasury services to budget funds.