FINANCING INCLUSIVE EDUCATION IN UKRAINE

The financing of inclusive education in Ukraine and the procedure of using subsidies from the state budget to local budgets for providing state support to persons with special educational needs are the subject of research. The purpose of the article is to analyse the current process of financing inclusive education in Ukraine. The research methods were carried out in three years (2020, 2021, 2022). The methodology is based on modern provisions of economics, economic theory, financial law and reflects the interrelation of methodological approaches to the study of the concept of the process of financing inclusive education in general secondary educational institutions of Ukraine. The results of the study prove that the financing of inclusive education in Ukraine and the procedure of using subsidies from the state budget to local budgets for providing state support to persons with special educational needs is an urgent problem today. The procedure of using subsidies from the state budget to local budgets for providing state support to persons with special educational needs is highlighted. The formula for calculating the equalisation subsidy is constructed in such a way that a single standard of budgetary support per secondary school pupil is used for all general secondary schools. Funding programmes for inclusive education can be targeted at students and their families rather than at local authorities and schools. This can be financial assistance (e.g., scholarships), tuition fee waivers or other assistance such as school meals. The procedure and conditions for granting subsidies from the state budget to local budgets for the provision of state support for persons with special educational needs take into account the financing of resources for corrective and developmental classes. No more than 35% of the funds of the "integrative" subsidy are used for the purchase of corrective and developmental aids. The work of specialists hired on the basis of civil law contracts (for corrective and developmental classes) is also paid from this subsidy. The resolution also contains a list of corrective and developmental classes that may be conducted. Practical implications. The main source of funding from local budgets that can be used for inclusive education services is the equalisation grant. The government has a general policy of financing local authorities or schools. The method of financing regions, schools and pupils in secondary education in general and primary education in particular should be based more on equality in the redistribution of material resources. The Law of Ukraine "On General Secondary Education" (2020) states in paragraph 3 of Article 24 that for work in inclusive classes or groups there should be an additional payment of 20% to the tariff rate for all teaching staff. Special education teachers, rehabilitators and teacher's assistants receive an additional payment for hours worked in inclusive primary school classes. The research has shown that in 2020, the state will allocate 21.3 thousand UAH for each child who graduates from secondary school in various educational institutions in Ukraine.