Economic aspects of inclusive education costs, efficiency, social impact

in the context of the formation of an inclusive society, the educational system is becoming the most important space for the realization of the right to equal access to knowledge for all categories of the population, including people with disabilities. Inclusive education is no longer an exclusively social task and acquires an economic dimension, as it requires significant investments in infrastructure, training, digitalization of processes and adaptation of curricula. At the same time, it is through inclusion that the concept of long-term human capital development is realized, where each student becomes a subject of the social and economic process, and not an object of state guardianship. The purpose of this study is a comprehensive analysis of the economic aspects of inclusive education in modern Russia. The article considers both the direct costs of ensuring inclusion in educational institutions (including the costs of adapting the environment, paying tutors, and purchasing specialized materials) and the indirect costs associated with supporting the educational process, interdepartmental interaction, and ensuring digital accessibility. Special attention is paid to the issue of evaluating the effectiveness of such investments, including calculating the coefficient of social return on investment (SROI) in comparison with traditional education models. The study uses a combination of quantitative and qualitative analysis methods, including the processing of official statistics, comparative regional analysis and expert assessment. The results of the analysis demonstrate that investments in inclusive education with proper organizational and methodological support are economically justified in the long term. The calculated coefficient of social return on investments in a number of regions of the Russian Federation exceeded the value of 2.4, which indicates a high degree of return on invested funds due to a decrease in social dependency, an increase in the tax base and the development of work activity of people with disabilities. Thus, inclusive education should be considered as a strategic direction of state policy, which has not only moral and social, but also clearly expressed economic value. The article forms a scientific and practical basis for substantiating appropriate management decisions and building an effective financial model for an inclusive education system.

inclusive education, economic efficiency, social impact, costs, investments in education, equality of access, social integration