4.2 Problems of formation and use of the special fund of the Budget by institutions of higher education of Ukraine

Therefore, transactions for the supply of those services that are paid for by business entities are not exempt from VAT. This puts in unequal conditions for VAT taxation of operations on the supply of research institutions with the results of scientific research performed at the expense of the state budget and for funds received from business entities (Table 4.4).

Stimulating the encouragement of business entities to introduce a dual system of education. Norms of Part 6 of Art. 49 of the Law of Ukraine «On Higher Education» dated 01.07.2014 No. 1556–VII provides a dual form of higher education – a method of obtaining education by fulltime students, which provides on-the-job training at enterprises, institutions and organizations to acquire certain qualifications from 25 to 60 % of the total educational program on a contractual basis. On-the-job training involves the performance of official duties in accordance with the employment contract.

Dual education is carried out on the basis of an agreement between a higher education institution and an employer (enterprise, institution, organization, etc.), which provides for:

  • the procedure for employment of the applicant for higher education and payment for work;
  • the amount and expected learning outcomes of the higher education applicant in the workplace;
  • obligations of the institution of higher education and the employer in terms of the implementation of the applicant’s higher education individual curriculum in the workplace;
  • the procedure for evaluating learning outcomes obtained in the workplace.

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