Fiscal Aspects of Ensuring Eccess to Education in Ukraine

Abstract

The article considers and generalizes the fiscal aspects of ensuring access to education in Ukraine. The assessment of pre-school education in Ukraine, identified the main problems in Ukrainian preschool education, which emphasize the need to introduce innovative approaches to financial provision of this level of education. According to the results of the cluster analysis of the coverage of children by pre-school educational institutions in Ukraine, four clusters have been formed by regions. The search for new sources of funding for preschool education and optimization of the ones already in use are made. It is substantiated that the reform of financing of preschool education at the expense of parents is in the tax aspect. Charitable contributions of parents for attending children of state and municipal pre-school educational institutions, payment for attendance by children of private preschool educational institutions should be equated with tax deductions.