Yastrubskyy M. Methods and Tools of Tax Planning in Management System of the Enterprise

The object of the research is activity of institutions of higher education and its state regulation. The research aims are to the scientific substantiation and development of theoretical and methodological, conceptual and methodical and applied principles of harmonious development and state regulation of the institutions of higher education of Ukraine. The author used such methods as: the method of system analysis of domestic and foreign experience of development and state regulation of the activities of higher educational institutions; substantiation of the system of goals and objectives of the concept of harmonious development and state regulation of the activities of institutions of higher education; generalization of the provisions of the analysis and evaluation of the activities of institutions of higher education; expert method; methods of grouping and systematization; indicative methods; statistical analysis; integral method; method of potentials; method of structural-logical analysis; linear programming method; program-target method; correlation-regression analysis; mathematical forecasting; graphic method. The theoretical value of the thesis refers the study of the theoretical foundations of the harmonious development of the activities of institutions of higher education in the environment of their activities, as well as state regulation of their functioning. Scientific novelty of the results: for the first time there is developed conceptual foundations of the development of institutions of higher education, a set of models for the development of higher education institutions, methods of attracting innovations in the activities of the institution of higher education, there is improved the regulations on the evaluation of the activities of institutions of higher education of Ukraine, mechanisms of public-private partnership, the system of interconnection of the factors of the external and internal environment of the institutions of higher education, there are developed systematization of factors of state regulation of educational activity of institutions of higher education, model of state regulation of higher education institutions activity, classification of innovations in the activity of institutions of higher education and their involvement mechanism, indicators of the quality of preparation of institutions of higher education of specialists, classification of financial and investment support of higher education institutions activity, model financially -investment support and use of university resources. The subject of research refers to development of theoretical and methodological and practical principles of harmonious development of activity of institutions of higher education in the environment of their activities, as well as state regulation of their functioning. Author’s recommendations are used during harmonious development and state regulation of activity of institutions of higher education of Ukraine. The sphere for the use of author’s recommendations is establishments of higher education of Ukraine.