FINANCIAL MECHANISMS OF EDUCATION DEVELOPMENT IN CONDITIONS OF DECENTRALIZATION

A study of level of financial sufficiency of educational subvention on the example of the Zaporizhzhya area was conducted, and inefficiency of operating mechanism of financing of education in united territorial communities (UTC) was revealed. It is set that as a result of making alteration to the Budgetary and Tax codes practical steps are done in direction of budgetary decentralization, substantial changes took place in interbudgetary relations and filling of local budgets due to the redistribution of sources of tax receivables between the different levels of the system. But more detailed analysis of possible consequences of realization of some mechanisms specifies on that they restrain development of united territorial communities (UTC), create the threat of them to financial possibility and assist maintenance of inequality and disproportions in development of territories and do impossible providing of steady development to the country. Such an inefficient mechanism is, in our opinion, the current mechanism for providing educational subventions. It is well-proven that one of the reasons, that results in the deficit of educational subvention, next to the optimized not enough network of establishments and presence of schools/of classes with small filled, there is imperfection of formula of distribution of educational subvention that does not take into account part of envisaged normatively-legal acts Ministry of Education and Science educational services in secondary education. Therefore, the volume of the education subvention needs to be revised and the distribution formula improved.