IMPROVING THE LEGAL STATUS OF HIGHER EDUCATION INSTITUTIONS AND INTRODUCING THE ENDOWMENT FUND INSTITUTION
DOI:
https://doi.org/10.60078/3060-4842-2026-vol3-iss3-pp790-795Abstract
This article analyzes the legal foundations of the financial and academic autonomy granted to higher education institutions, identifies gaps in the current legislation, and examines possible ways to address them. The study substantiates the legal inconsistency between the status of a higher education institution as a “budget-funded organization” and the autonomy granted to it. The author proposes a legal framework for regulating the endowment fund institution in higher education institutions and identifies its key elements, including the inviolability of the principal fund, expenditure rules, tax incentives for donors, and governance mechanisms. The article argues that the endowment fund serves as a strategic instrument for diversifying funding sources and ensuring the long-term financial sustainability of higher education institutions
Keywords:
higher education financial autonomy academic autonomy legal status legislative gaps endowment fund financial diversification autonomous educational institution inviolability of principal capitalReferences
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