Shamsiddin E. Valiev,
Head of Financial Department of the University of Digital Economics and Agrotechnologies (UDEA). Independent researcher at Tashkent State University of Economics (TSUE), Tashkent, Uzbekistan
Abstract. The article deals with scientific and theoretical views on financing the costs of higher education institutions. Studies on the characteristics of the costs of higher education and specific aspects of financing higher education institutions are considered. The views on scientific conclusions and their empirical analysis are compared. Based on the essence of scientific and theoretical views, conclusions are drawn regarding their application in the effective financing of higher educational institutions.
Key words and concepts: economics of education, cost disease, cost sharing approach, economies of scale and scope, revenue theory, signaling (screening) theory