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Trends in Financing Education, Science, and Sports in Ukraine’s Budget Policy
Semenova V. H., Androsova M. O.

Semenova, Valentyna H., and Androsova, Mariia O. (2025) “Trends in Financing Education, Science, and Sports in Ukraine’s Budget Policy.” Business Inform 8:437–444.
https://doi.org/10.32983/2222-4459-2025-8-437-444

Section: Finance, Money Circulation and Credit

UDC 336.143:336.76(477)

Abstract:
The fields of education, science, and sports are fundamental pillars of social infrastructure and represent a priority direction of Ukraine’s budget policy, especially in the context of ongoing decentralization and post-crisis recovery. The aim of this study is to examine the principles of funding for public institutions in these sectors based on assessments and analysis of short-term trends in their financing from the general fund of the State budget. The study presents the structure and management of budget expenditures in accordance with the provisions of the Budget Code of Ukraine, with particular emphasis on examples of institutions in the Odesa region for the period from 2022 to 2024. Methodologically, the study employs a combination of comparative analysis, synthesis, generalization, and methods of logical reasoning (induction and deduction), scientific research methods, and the tabular method. Budget data for local and regional institutions, including educational institutions, research organizations, and municipal sports enterprises, are analyzed to assess funding trends and identify systemic patterns. The study results show an overall positive trend in the increase of funding for education, science, and sports at the regional level. However, the analysis also reveals uneven community development: while some receive considerably larger expenditures to support infrastructure development and program expansion, others exhibit slower but more stable growth, likely due to differences in institutional maturity or strategic planning capacity. In particular, the sharp rise in expenditures for sports facilities in smaller communities may indicate deliberate government efforts to promote inclusive development and the decentralization of public services. The practical significance of the study lies in its potential to inform policymakers and local administrators about the effectiveness and fairness of existing budget allocation mechanisms. The study highlights the importance of improving the efficiency and transparency of government expenditures, enhancing planning tools, and aligning budget policy with the actual needs and capacities of local institutions.

Keywords: budget policy, appropriation financing, general fund, education, science, sports, State budget.

Tabl.: 4. Bibl.: 10.

Semenova Valentyna H. – Doctor of Sciences (Economics), Professor, Professor, Department of Economics of Enterprise and Organization of Entrepreneurial Activity, Odesa National Economic University (8 Preobrazhenska Str., Odesa, 65082, Ukraine)
Email: [email protected]
Androsova Mariia O. – Applicant, Odesa National Economic University (8 Preobrazhenska Str., Odesa, 65082, Ukraine)
Email: [email protected]

List of references in article

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Chui, I. R., & Pavliuk, B. O. (2024). Udoskonalennia finansuvannia systemy osvity v Ukraini yak peredumova uspishnoho reformuvannia [Improving the financing of the education system in Ukraine as a prerequisite for successful reform]. Visnyk Lvivskoho torhovelno-ekonomichnoho universytetu. Ekonomichni nauky, 74, 65–73.
Derzhavna audytorska sluzhba Ukrainy [State Audit Service of Ukraine]. https://dasu.gov.ua/ua/plugins/userPages/221210
Hushcha, I. O., & Krupko, N. V. (2024). Osoblyvosti finansuvannia fizychnoi kultury i sportu v Ukraini v umovakh voiennoho chasu [Specifics of financing physical culture and sports in Ukraine under martial law]. Efektyvna ekonomika, 3. https://nayka.com.ua/index.php/ee/article/view/3350/33862
Kachula, S. V., Pavlova, H. Ye., Lysiak, L. V., Dobrovolska, O. V., & Katan, L. I. (2021). Biudzhetna systema Ukrainy: navchalnyi posibnyk u skhemakh i tablytsiakh [Budget system of Ukraine: a textbook in diagrams and tables]. Monolit.
Kadykalo, O. I. (2019). Biudzhetuvannia, yake oriientovane na rezultat: problemy ta perspektyvy [Budgeting that is result-oriented: problems and prospects]. Aktualni problemy derzhavy i prava, 82, 71–76.
Kharchuk, T. V., Varenyk, O. M., & Khilenko, O. O. (2023). Aktualni problemy finansuvannia rozvytku fizychnoi kultury ta sportu v Ukraini [Current problems of financing the development of physical culture and sports in Ukraine]. Ukrainskyi zhurnal prykladnoi ekonomiky ta tekhniky, 8(3), 177–182. http://ujae.org.ua/aktualni-problemy-finansuvannya-rozvytku-fizychnoyi-kultury-ta-sportu-v-ukrayini/
Popovych, L. O. (2018). Kharakterystyka mekhanizmu finansuvannia zakladiv vyshchoi osvity [Characteristics of the financing mechanism of higher education institutions]. Visnyk Khmelnytskoho natsionalnoho universytetu, 1, 142–147.
Pro fizychnu kulturu ta sport: Zakon Ukrainy vid 24.12.1993 r. № 3808 XII (redaktsiia 06.10.2024 r.): stanom na 02.07.2025 [On Physical Culture and Sports: Law of Ukraine dated December 24, 1993 No. 3808 XII (edition of October 6, 2024): as of July 2, 2025]. https://ips.ligazakon.net/document/view/t380800?an=478832&ed=2022_07_15
Zakhidna, O. R., & Trokhimchuk, D. V. (2018). Analiz finansovoho zabezpechennia osvity i nauky v Ukraini na suchasnomu etapi [Analysis of financial support of education and science in Ukraine at the present stage]. Molodyi vchenyi, 10(62), 798–802.

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