Lytvynenko Z. Legal regulation of expenditures for higher education in Ukraine

The dissertation is the first comprehensive study, which is devoted to the legal regulation of budget expenditures for higher education in Ukraine. The paper defines the financial and legal mechanism of budget expenditures. Budget expenditures are characterized as a system of financing obligations. The conceptual apparatus of financial and legal science has been developed through the definition of some categories. The scientific and practical approach to the institutional support of financial control over expenditures in the field of higher education has been improved. Proposals for further classification of methods of financial control over expenditures in higher education have been developed. Legislative support for extra-budgetary activities of higher education institutions has been improved in order to expand the sources of their funding. The author’s vision of the structure of internal bodies of financial control over expenditures of higher education institutions is given.