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Journal articles on the topic 'Budgets of the incorporated territorial communities'

Author: Grafiati

Published: 30 May 2022

Last updated: 31 July 2025

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1

Horoshkova, Lidiia, Vladimir Volkov, Ievgen Khlobystov, and Viktor Kutyk. "Prognostic models of financial regulation of territorial communities budgets." University Economic Bulletin, no. 42 (June 19, 2019): 179–90. http://dx.doi.org/10.31470/2306-546x-2019-42-179-190.

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Actuality of research theme. The problem of development of effective control system by finances of territorial communities acquires in the modern terms of decentralization of the special actuality. Raising of problem. One of basic problems of process of decentralization there is conditioning for providing of financial firmness and all-sufficientness of territorial communities. Analysis of the last researches and publications. The modern aspects of decision of problems of development of territorial communities and local self-government such scientists engage in, as Pavliuk A.P., Oliinyk D.I., B

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2

Fuhelo, Pavlina, Olena Zharikova, Kateryna Blishchuk, Tetiana Baranovska, and Nataliia Gudzenko. "Financial support of territorial communities of Ukraine in the context of decentralization." Independent Journal of Management & Production 13, no. 3 (2022): s291—s309. http://dx.doi.org/10.14807/ijmp.v13i3.1979.

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The experience of the countries of the European Union shows that the driving force behind their social and economic development is local self-government, in Ukraine it is territorial communities. Decentralization reform should ensure that local governments are able to independently resolve all local issues with their own resources. The problem of financial provision of territorial communities is of particular relevance in the context of financial instability in the country. The methodological basis of the study was: a systematic approach - for the theoretical definition of the essence of the f

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Kneysler, Olga, Nataliia Spasiv, and Liliya Marynchak. "MODERN TOOLS FOR FORMING THE OPTIMAL STRUCTURE OF REVENUES OF TERRITORIAL COMMUNITIES' BUDGETS." Financial and credit activity problems of theory and practice 3, no. 44 (2022): 110–21. http://dx.doi.org/10.55643/fcaptp.3.44.2022.3789.

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The influence of budgetary risks on the formation of revenues of budgets of territorial communities is investigated and a methodical approach to estimating the structure of revenues of budgets of territorial communities in the conditions of financial decentralization is developed. It is noted that today the introduction of the latest methods for optimizing the revenues of the budgets of territorial communities with permanent control over the level of budgetary risks becomes especially important. Mathematical forecasting of the probability of budget risks and its empirical measurement requires

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4

Benovska, Liliya. "Challenges and financial opportunities of the development of territorial communities in the conditions of war." Galician economic journal 86, no. 1 (2024): 25–32. http://dx.doi.org/10.33108/galicianvisnyk_tntu2024.01.025.

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The article analyzes the main trends in the financial capacity of development of territorial communities under the influence of the war with Russia. The dynamics of own revenues of local budgets of territorial communities across the regions of Ukraine were analyzed, taking into account the inflation index, the rate of growth of personal income tax from the financial support of military personnel, local taxes, and interbudgetary transfers. New, war-induced, financial challenges to the development of territorial communities are highlighted, namely: unforeseeable and numerous changes in the legal

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5

Gorikhovskyi, Maksym, Valerik Oganesyan та Svitlana Voznyuk. "Формування дохідної частини територіальних громад у період війни і повоєнного відновлення (на прикладі Кам'янець-Подільського району Хмельницької області)". Economy Ukraine 5 (30 травня 2023): 66–81. https://doi.org/10.15407/economyukr.2023.05.066.

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FORMATION OF TERRITORIAL COMMUNITIES’ REVENUES DURING THE WAR AND POST-WAR RECONSTRUCTION (ON THE EXAMPLE OF KAMYANETS-PODILSKY DISTRICT, KHMELNYTSKY REGION) The war made adjustments to the planning and execution of territorial communities’ revenue budgets, affecting significantly the filling and financial stability of the budgets. In the example of Kamyanets-Podilsky district, Khmelnytsky region, the structure of territorial communities’ revenue budgets, which consist of various sources, was analyzed and evaluated. The e main revenue sources are taxes, levies, and other mand

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6

Mykytyuk, Igor. "Arrangement of budgets management of united territorial communities." University Economic Bulletin, no. 42 (June 19, 2019): 210–17. http://dx.doi.org/10.31470/2306-546x-2019-42-210-217.

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The problem of formation of budgets of joint territorial communities, budget funds management, development of proposals for improvement of the mechanism of management of funds of united territorial communities in order to increase the efficiency of using budget funds are considered. The subject of the study is the budgets of the united territorial communities. The purpose of the article is to study the process of forming budgets of the joint territorial communities and to determine the directions of improvement of the mechanism of management of the funds of the united territorial communities.

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7

Yeryomenko, Anna. "Local budgets in the system of financial security of territorial communities." University Economic Bulletin, no. 57 (May 26, 2023): 132–37. http://dx.doi.org/10.31470/2306-546x-2023-57-132-137.

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Relevance of the research topic. The validity of the formation of local budgets is a significant prerequisite for the financial support of territorial communities. It is necessary to strengthen the adaptability of the formation of local budgets to the socio-economic development of territorial communities. The tasks of increasing the quality level of planning, implementation of local budgets, and the efficiency of the use of budget funds are important. Formulation of the problem. The financial support of territorial communities must meet the important tasks of socio-economic development of admi

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8

Kurysh, Taras. "Formation of financial resources of territorial communities of Chernivtsi region in conditions of social challenges." Scientific Herald of Chernivtsi University. Geography, no. 849 (December 31, 2024): 106–13. https://doi.org/10.31861/geo.2024.849.106-113.

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The article substantiates the relevance of studying the formation of financial resources for territorial communities, which ensures their capacity and competitiveness. An analysis of the scientific works of domestic researchers is conducted, focusing on the interpretation and formation of «financial resources» for territorial communities and the specifics of their components in the context of modern decentralization processes. The author identifies the main aspects of forming financial resources for territorial communities, using the Chernivtsi region as a case study amid contemporary societal

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9

GORIKHOVSKYI, Maksym, Valerik OGANESYAN, and Svitlana VOZNYUK. "FORMATION OF TERRITORIAL COMMUNITIES’ REVENUES DURING THE WAR AND POST-WAR RECONSTRUCTION (on the example of Kamyanets-Podilsky district, Khmelnytsky region)." Economy of Ukraine 2023, no. 5 (2023): 66–81. http://dx.doi.org/10.15407/economyukr.2023.05.066.

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The war made adjustments to the planning and execution of territorial communities’ revenue budgets, affecting significantly the filling and financial stability of the budgets. In the example of Kamyanets-Podilsky district, Khmelnytsky region, the structure of territorial communities’ revenue budgets, which consist of various sources, was analyzed and evaluated. The main revenue sources are taxes, levies, and other mandatory payments paid by the population and enterprises. Subsidies from state and regional budgets can also count as the revenues of territorial community. Each community in the Ka

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10

PRONKO, Lyudmila, and Viktor SEMENENKO. "ORDER OF FORMATION AND USE OF LOCAL BUDGETS OF UTC IN VINNYTSIA REGION." "EСONOMY. FINANСES. MANAGEMENT: Topical issues of science and practical activity", no. 9 (49) (September 25, 2019): 43–49. http://dx.doi.org/10.37128/2411-4413-2019-9-5.

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The article analyzes the implementation of the local budgets of the UTC of the Vinnytsia region. The achievements of the local self-government reform in terms of the effectiveness of management of the budget resources of the united territorial communities were determined. An analysis of the financial capacity of the budgets of the joint territorial communities of the region. The problematic aspects of the financial provision of the execution of functions by the local authorities are singled out. The ways of improving the territorial organization of power on the principles of decentralization a

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11

Osadchuk, S. V. "TAX REVENUE OF THE BUDGETS OF TERRITORIAL COMMUNITIES OF THE REGION." Market economy: modern management theory and practice 23, no. 1(56) (2024): 116–28. http://dx.doi.org/10.18524/2413-9998.2024.1(56).309066.

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The article examines both theoretical and practical aspects of forming the budgets of regional territorial communities, highlighting that local budgets are primarily composed of tax revenues. Due to decentralisation processes in Ukraine, territorial communities have been consolidated, making the united territorial communities the primary units of local self-government. Consequently, the mechanisms for forming these budgets have evolved, with tax revenues becoming the main financial resource for local governments, enabling them to fund their functions. The article emphasises that the approaches

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12

Kyrylenko, Olga, and Jaroslav Baranets. "Experience of ensuring the financial capacity of united territorial communities." Herald of Ternopil National Economic University, no. 3(97) (September 1, 2020): 54–68. http://dx.doi.org/10.35774/visnyk2020.03.054.

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Introduction. The decentralization reform has created the new territorial units – the united territorial communities, which have received their own budgets. The local residents must receive quality and affordable services, so it is necessary for the united territorial communities to be financially viable. Introduction. The ensuring the financial capacity of united territorial communities (UTCs) is crucial for improving the quality and accessibility of services provided to local people, as well as for the development of the local economy, infrastructure and the efficient functioning of united t

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13

Rudakevych, Ivan. "GEOSPATIAL ASPECTS OF FINANCIAL CAPACITY OF TERRITORIAL COMMUNITIES OF TERNOPIL REGION." SCIENTIFIC ISSUES OF TERNOPIL VOLODYMYR HNATIUK NATIONAL PEDAGOGICAL UNIVERSITY. SERIES: GEOGRAPHY 54, no. 1 (2023): 68–78. http://dx.doi.org/10.25128/2519-4577.23.1.8.

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In the article geospatial aspects of the financial capacity of territorial communities of Ternopil region are described. The need to conduct such a study has been updated, since not all communities in the region were financially capable after their creation. Scientific studies on the subject of financial capacity of territorial communities are characterized. Criteria for determining the financial capacity of territorial communities were defined according to the methodology of the ministry of community and territory development of Ukraine. For this research were used following indicators: reven

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14

Podzizei, O., and T. Shmatkovska. "Analysis and evaluation of the execution of local budgets of territorial communities of the Volyn region, as a component of ensuring their competitiveness." Galic'kij ekonomičnij visnik 75, no. 2 (2022): 15–20. http://dx.doi.org/10.33108/galicianvisnyk_tntu2022.02.015.

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The reform of the local self-government system and budget decentralization in Ukraine resulted in the creation of full-fledged united territorial communities, which received additional budgetary powers and sources of filling budgets to ensure the achievement of sustainable development goals. Thus, UTC also has additional opportunities to attract investment for community development. In addition, there are growing opportunities to promote local businesses, the effectiveness of which depends on the filling of community budgets. Accordingly, there is an objective need to assess the effectiveness

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15

DESYATNYK, Oksana, and Yevhenii SHAPOVALOV. "ACTUAL ISSUES OF FORMING THE REVENUE PART OF LOCAL BUDGETS IN THE CONTEXT OF ADMINISTRATIVE-TERRITORIAL REFORM IN." WORLD OF FINANCE, no. 3(64) (2020): 76–86. http://dx.doi.org/10.35774/sf2020.03.076.

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Introduction. The reform of local self-government and territorial organization of power has been implemented in Ukraine since 2015. Decentralization is one of the most important transformations in the European integration context and aims to form real local self-government, starting from the basic level – united communities. The formed united territorial communities have to be able to provide its competitions and public services at the appropriate level. Socioeconomic stability of the basic level of administrative-territorial structure heavily depends on the correspondence and balance between

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16

Paliichuk, T. V. "Excise Tax on Fuel as a Source of Local Self-Government Budgets in the Context of Budget Decentralization." Business Inform 4, no. 519 (2021): 216–28. http://dx.doi.org/10.32983/2222-4459-2021-4-216-228.

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The article is aimed at disclosing the role and significance of the excise tax on fuel in filling local self-government budgets in the context of the implementation of budget decentralization, also disclosing the main aspects of excise tax reform, changes in its distribution between budgets and finding ways to ensure the stimulating impact of excise taxation on the socio-economic development of territorial communities (hromadas). The article describes the steps taken to strengthen the financial capacity of local self-government (changes in the sources of filling the hromadas’ budgets) by intro

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17

Khirivskyi, Roman, Heorhii Cherevko, Ihor Yatsiv, Tymofii Pasichnyk, Liudmyla Petryshyn, and Lesia Kucher. "Assessment and Analysis of Sustainability of the Socio-Economic Development of Amalgamated Territorial Communities of the Region." European Journal of Sustainable Development 9, no. 2 (2020): 569. http://dx.doi.org/10.14207/ejsd.2020.v9n2p569.

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The article supplies assessment and analysis of sustainability of the socio-economic development of amalgamated territorial communities in Lviv region of Ukraine basing on the methodological approach, proposed by the authors and founded on the principal functions, performed by the territorial communities, and on the estimates of the degree of their fulfilment. Those methods suggest use of a set of indices, which express sustainable or unsustainable development of the economic indices and consider their different intention. Referring to the indices of execution of the local budgets of 22 commun

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18

Taukesheva, T., G. Daudova, and V. Prasol. "ASSESSMENT OF FINANCIAL CAPACITY OF TERRITORIAL COMMUNITIES." Series: Economic science 2, no. 169 (2022): 79–85. http://dx.doi.org/10.33042/2522-1809-2022-2-169-79-85.

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Considered structural sectoral reforms taking place in Ukraine in the process of decentralization are aimed at forming viable territorial communities that are able to solve social problems to meet the needs of residents of administrative-territorial units, taking into account socio-economic, environmental, geographical, cultural, historical and other factors of their development. At the same time, the issues of obtaining financial results from the introduction of tax and budget decentralization, budget financing of expenditures guaranteed by the state remain relevant. Assessment of indicators

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19

Oksana, Kvasnytsia, and Rusin Viktor. "Research of reserves of strengthening the income base of budgets of united territorial communities in decentralization conditions." Technology audit and production reserves 1, no. 5(45) (2019): 23–28. https://doi.org/10.15587/2312-8372.2019.164069.

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<em>The</em><em> </em><em>object of research is the theoretical and practical aspects of the formation of the revenue base of the budgets of the united territorial communities in the context of decentralization. One of the most problematic places of the object of research is the redistribution of powers and sources of formation of financial resources for their implementation between levels of the budget system. The process of decentralization is associated with the complexity and duration of the implementation of an effective system of providing the population with public services of an a

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20

Patytska, Khrystyna. "FINANCIAL RESILIENCE OF TERRITORIAL COMMUNITIES DURING WAR: THE ROLE OF TAX REVENUES." Fìnansi Ukraïni 2024, no. 3 (2024): 95–116. http://dx.doi.org/10.33763/finukr2024.03.095.

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Introduction. External aggression has become the backdrop against which the resilience of the local self-government system has manifested as an element of crisis management within the vertical system of public administration. The war has exacerbated territorial disparities and differentiated the challenges for local self-government bodies in various regions due to their distance from combat zones and occupation, leading to the emergence of new functions not typical for local self-government bodies. Problem Statement. These circumstances have precipitated a change in the conditions for the form

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21

Chugunov, Alexey. "Formation of budgets of local self governance in the system of social development of territorial communities." University Economic Bulletin, no. 38 (July 3, 2018): 153–61. http://dx.doi.org/10.31470/2306-546x-2018-38-153-161.

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The subject of the study is theoretical and practical issues of the formation of budgets of local self-government in the system of social development of territorial communities. The purpose of the study is to reveal the priority tasks for improving the system of formation of budgets of local self-government. Research methods. The paper uses a set of scientific methods and approaches, including systematic, structural, comparative, factor methods, which allowed to realize the conceptual unity of the research. Results of work. The article reveals the role of local self-government budgets in the d

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22

Demianyshyn, Vasyl, Fedir Tkachyk, and Mariia Sishchuk. "The practice of forming and strengthening the fiscal potential of local budgets in Ukraine." Economic Analysis, no. 34(3) (2024): 274–85. https://doi.org/10.35774/econa2024.03.274.

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Introduction. The formation of the revenue side of local budgets under martial law in Ukraine is one of the key tasks for effective local government in territorial communities. They must establish effective cooperation with state authorities, particularly the State Tax Service of Ukraine, international institutions, specialized (public) organizations dealing with budget and tax administration issues, and business entities – taxpayers – to build sufficient fiscal potential in local budgets and ensure the sustainable development of territorial communities. It is necessary to substantiate ways of

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23

SHAPOVAL, Galina, and Nataliya CHEKH. "ASSESSMENT OF THE TAX POTENTIAL OF UNITED TERRITORIAL COMMUNITIES." Herald of Khmelnytskyi National University 292, no. 2 (2021): 205–10. http://dx.doi.org/10.31891/2307-5740-2021-292-2-35.

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Local finances play an important role in society, as they are an objective form of economic relations at the level of administrative-territorial units and at the same time the main tool for implementing the policy of socio-economic development of regions. In the context of decentralization, local finances have been modified – there is a specific area of financial relations – the finances of the united territorial communities (OTG). The separation of OTG finances as an important area of Ukraine’s financial system as part of local finances, which, accordingly, is a structural element of public f

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Sliusar, Svitlana. "Impact of decentralization on Ukraine local budgets formation." University Economic Bulletin, no. 47 (December 17, 2020): 81–92. http://dx.doi.org/10.31470/2306-546x-2020-47-81-92.

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The subject of the research is an analysis of the decentralization impact on Ukraine local budgets formation. The purpose of this study is to find a solution to the problematic aspects of the formation of self-sufficient, financially wealthy communities by analyzing the impact of decentralization on the formation of local budgets and the budgets of the combined territorial communities. Method or methodology for conducting research. The study used a set of general scientific methods and techniques, namely: comparative analysis and synthesis, abstraction, the method of induction and deduction, i

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Olena Semchenko-Kovalchuk, Sergey Нrivko, Olena Semchenko-Kovalchuk, Sergey Нrivko. "FINANCIAL DEVELOPMENT OF TERRITORIAL COMMUNITIES UNDER MARTIAL LAW." Socio World-Social Research & Behavioral Sciences 08, no. 02 (2022): 59–65. http://dx.doi.org/10.36962/swd08022022-59.

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The financial support of territorial communities is proposed to be considered as a process of formation, distribution and use of financial resources in order to satisfy the needs and interests of citizens in the sphere of all life activities in the relevant territory. At the same time, the main form of financial support of territorial communities remains budget financing, the quality of which depends on the level of their economic and social development. The state of financial support for the development of territorial communities under conditions of decentralization in Ukraine was analyzed. I

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Крушельницька, Таїсія. "Financial self-sufficiency of territorial communities in decentralization conditions: analysis and new difficulties." Public administration aspects 8, no. 1 (2020): 6–17. http://dx.doi.org/10.15421/152001.

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This article analyzes the current state of financial self-sufficiency of the territorial communities of Ukraine, investigates the mechanisms of forming local budgets in the context of decentralization and identifies new economic and institutional difficulties for community development.The relevance of this article is condition by the need to address the problems of creating adequate material, financial and organizational conditions to ensure the exercise of local and regional authorities' own and delegated powers. It is determined that decentralization is a complex system of public management

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ZAKHIDNA, Oksana, Ivanna PEDCHENKO, and Roman ZAKHIDNYI. "Tax sufficiency of territorial communities of Lviv region." Economics. Finances. Law 3, no. - (2022): 9–13. http://dx.doi.org/10.37634/efp.2022.3.2.

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Introduction. Local self-government bodies are the closest to human form of public authority, which is responsible for ensuring that citizens exercise most of their constitutional rights and freedoms. It is clear that the effective implementation of such tasks requires an appropriate level of financial resources. Therefore, in the context of administrative reform and financial decentralization, the issue of tax adequacy of local self-government is becoming increasingly important. Tax sufficiency means the establishment of taxes and fees, taking into account the need to achieve a balance of bud

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28

Roshylo, Violetta. "FINANCIAL SUPPORT OF TERRITORIAL COMMUNITIES IN THE CONDITIONS OF ADMINISTRATIVE-TERRITORIAL REFORM: PROBLEMS AND PROSPECTS." BULLETIN OF CHERNIVTSI INSTITUTE OF TRADE AND ECONOMICS II, no. 82 (2021): 149–62. http://dx.doi.org/10.34025/2310-8185-2021-2.82.11.

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The article is devoted to the consideration of the peculiarities of legislative and normative and institutional support of the process of formation of the basic level of local self-government and transition to the new model of subregional system. The issue of ensuring the financial autonomy of territorial entities is identified, namely: delegation by the state of additional budgetary powers to the level of local government budgets without adequate funding and additional sources of income at the local level. The volume of educational and medical subventions did not meet the need for funds for c

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Vatamanyuk-Zelinska, Uliana, and Nataliia Sytnyk. "Effectiveness of financial and economic regulation of land relations in ukraine in the context of the decentralization reform." Problems and Perspectives in Management 17, no. 2 (2019): 550–62. http://dx.doi.org/10.21511/ppm.17(2).2019.43.

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The sphere of local self-governance in Ukraine deals with a need for thorough researching and solving problems concerned with enhancing the effectiveness of financial and economic regulation of land relations on account of the expansion of the decentralization reform. The decentralization has led to gaining additional powers by bodies of local self-government. These powers entitles bodies of local self-government to ensure the increase of local budgets of newly-formed territorial units –united territorial communities – owing to carrying out financial transactions with land plots owned by local

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Zakhidna, O. R., and A. O. Mlintsova. "The Current State of the Financial and Material Base of Territorial Communities in Terms of Decentralization." Business Inform 11, no. 526 (2021): 184–89. http://dx.doi.org/10.32983/2222-4459-2021-11-184-189.

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The article defines the peculiarities of managing the financial and material base of territorial communities of Ukraine in the conditions of decentralization. The economic essence of the term «financial and material base» is given and the main components of this indicator are allocated, allowing to assess the financial security of territorial communities. The main factors of influence on the financial and material base of territorial communities related to the implementation of the decentralization reform in Ukraine are determined. New financial opportunities and responsibilities of administra

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Pshyk, Bohdan I. "Budget transparency as an important condition for strengthening the financial self-sufficiency of territorial communities." Socio-Economic Problems of the Modern Period of Ukraine, no. 4(156) (2022): 34–42. http://dx.doi.org/10.36818/2071-4653-2022-4-6.

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The article characterizes theoretical principles of the impact of budget transparency on ensuring the financial self-sufficiency of territorial communities determined by the ability of their authorities to finance in full the spending powers for solving social and cultural needs of the daily life of both individual residents and the community in general at the expense of the financial resources formed in local budgets. The content of a number of interrelated key characteristics (transparency, openness, timeliness, accountability, credibility) and types of budget transparency (political, econom

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Huzar, B. S., and О. М. Trus. "An estimation and analysis of a budgetary decentralization in Ukraine." Collected Works of Uman National University of Horticulture 2, no. 98 (2021): 89–110. http://dx.doi.org/10.31395/2415-8240-2021-98-2-89-110.

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European and world experience testifies that the major element of reform of decentralization in Ukraine is reformation of local selfgovernment, creation of capable territorial communities, that must be able to satisfy the necessities related to the vital functions of habitants of settlements, and also properly to provide realization of their rights. The input of new mechanism of the budgetary adjusting changed the system of total balancing of all local budgets on the horizontal smoothing of taxability of territories depending on the level of receivabless on one habitant. The significant amount

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Zahorskyy, Volodymyr. "Current condition and development perspectives of united territorial communities." Regional Economy, no. 2(92) (2019): 18–25. http://dx.doi.org/10.36818/1562-0905-2019-2-3.

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Efficiency of public authorities’ decentralization in Ukraine depends on the coherent reforming, development and activity of three social subsystems: public management, local governance, civil society. Reforming of local governance and authorities’ territorial organization based on decentralization causes new managerial challenges for central and regional authorities and local governments, including the united territorial communities (UTCs), which acquire new much broader competences and stronger financial capacity. The paper aims to define the ways to provide sustainable balanced development

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Tropina, Valentyna, and Andrii Klymenko. "Taxes in the formation of financial resources territorial communities: Ukraine and the EU." University Economic Bulletin, no. 49 (May 22, 2021): 181–88. http://dx.doi.org/10.31470/2306-546x-2021-49-181-188.

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The issues of fiscal decentralization and the search for ways to increase the level of financial independence of territorial communities are extremely important for the socio-economic development of Ukraine. The main instrument by which territorial communities carry out their functions is the budget. Therefore, issues and problems that relate to the formation of the revenue side of local government budgets, the search and implementation of reserves for their filling, the expansion of the tax base is given a lot of attention in the scientific works of scientists from both foreign and domestic s

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35

Sochka, Kateryna, Nick Palinchak, Olexandr Bobryk, and Bohdan Andriiv. "LOCAL BUDGETS IN THE CONTEXT OF DECENTRALIZATION PROCESSES IN UKRAINE." InterConf, no. 16(121) (August 20, 2022): 38–49. http://dx.doi.org/10.51582/interconf.19-20.08.2022.005.

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Some important results of financial and administrative aspects of decentralization in Ukraine as of the beginning of 2022 were discussed. Certain stages of financial decentralization aimed to strengthen the financial base of sub-national governments and to form self-sufficient united territorial communities have been studied. The dynamics of revenues and expenditures of the Consolidated budget of Ukraine in terms of the indicators of the State and local budgets and inter-budget transfers were analyzed. The criteria of self-sufficient united territorial communities have been studied.

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Shapoval, Galyna, and Nataliia Chekh. "RECOMMENDATIONS FOR INCREASING THE FINANCIAL CAPACITY OF COMMUNITIES ON THE BASIS OF INCREASING TAX REVENUES." HERALD OF KHMELNYTSKYI NATIONAL UNIVERSITY 298, no. 5 Part 1 (2021): 274–79. http://dx.doi.org/10.31891/2307-5740-2021-298-5(1)-48.

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The purpose of the paper is to study the tax potential of UTC based on study of financial revenues to the budgets of UTC of Kharkiv region, the reasons for lack of funding and to develop recommendations to increase the financial capacity of UTC based on increased tax revenues. Main sources of UTC budgets have been analyzed in the paper, reasons for possible underfunding of UTC funding due to unused opportunities to receive tax revenues have been identified and recommendations for increasing the financial capacity of communities based on increasing tax revenues have been developed. Taking into

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Nazarova, Tetiana, and Oleksandr Bahachenko. "FINANCIAL SUPPORT FOR THE DEVELOPMENT OF TERRITORIAL COMMUNITIES IN THE CONTEXT OF ADMINISTRATIVE AND TERRITORIAL REFORM." Bulletin of the National Technical University "Kharkiv Polytechnic Institute" (economic sciences), no. 1 (February 9, 2024): 77–81. https://doi.org/10.20998/2519-4461.2024.1.77.

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The article examines the innovations of the current legislation on the formation of budgets of territorial communities in the context of financial decentralization. The problems of the system of management of financial resources of local self-government bodies are considered. The issues of financial support for the development of territorial communities through the prism of administrative and territorial reform are outlined. The main obstacles to achieving the effectiveness of financial support for the development of territorial communities are identified. The necessity of achieving the financ

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Tkachyk, Fedir, and Sofiia Turuk. "Tax potential of local budgets: conceptual foundations and modernization directions." Economic Analysis, no. 35(1) (2025): 147–57. https://doi.org/10.35774/econa2025.01.147.

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Introduction. The formation of the revenue side of local budgets under martial law in Ukraine is one of the key tasks for the effective functioning of local self-government bodies within territorial communities. The fundamental characteristics of local self-governance include capacity, transparency, and resilience. Capable territorial communities, independently or through their respective authorities, should be able to provide an adequate level of public services in healthcare, social protection, education, culture, and public utilities, based on available human resources, financial support, a

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Violetta, Roshylo. "FINANCIAL CAPACITY OF LOCAL BUDGETS IN A DECENTRALIZED ENVIRONMENT: PROBLEMS AND WAYS TO SOLVE THEM." BULLETIN OF CHERNIVTSI INSTITUTE OF TRADE AND ECONOMICS IV, no. 88 (2022): 66–80. http://dx.doi.org/10.34025/2310-8185-2022-4.88.06.

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Topicality. Statement of the problem. Effective implementation of own and delegated powers by local self-government bodies depends on the ability to independently solve issues of local importance at the expense of own sources of funding. The modern system of allocation of budget resources does not ensure the necessary level of independence of local self-government bodies in solving socio-economic problems of territorial communities and needs to expand its own revenue base and introduce the decentralized principle of budgeting at the local level. The Aim of the study. Monitoring of problematic

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Korobtsova, D. V., and L. V. Mishchenko. "Financial and legal bases for the formation of territorial communities capable budgets." Law and Safety 82, no. 3 (2021): 159–65. http://dx.doi.org/10.32631/pb.2021.3.18.

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The formation of UTC budgets requires not only the improvement of the structure of tax revenues, as well as the analysis of revenues, but currently the use of intergovernmental transfers as important additional revenues of UTC budgets in modern research is the subject of discussion. The budgetary and legal relations which are formed at the level of formation of budgets of the united territorial communities are investigated, and the financial and legal bases of formation of capable budgets are defined. Examples of scientific research on various aspects of local finance as factors influenc

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Курах, Олександр Павлович. "ЗАБЕЗПЕЧЕННЯ ЖИТТЄЗДАТНОСТІ ТЕРИТОРІАЛЬНИХ ГРОМАД УКРАЇНИ В УМОВАХ ПОДОЛАННЯ ФІНАНСОВИХ ТА ІННОВАЦІЙНИХ ВИКЛИКІВ". TIME DESCRIPTION OF ECONOMIC REFORMS, № 3 (16 жовтня 2024): 30–37. http://dx.doi.org/10.32620/cher.2024.3.03.

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Decentralization of power in Ukraine is one of the priority reforms of the modern state system, which has caused serious changes in the financial and innovation policy of territorial communities, and also acts as an institutional basis for the economic progress of territories, which requires an in-depth analysis of the financial capacity of territorial units and their innovative activity to identify potential and threats on the way to sustainable development. The purpose of the research is theoretical substantiation and development of management approaches to eliminate financial and innovative

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NAHAICHUK, Viktoriia. "FINANCIAL PROVISION OF UNITED TERRITORIAL COMMUNITIES." MODELING THE DEVELOPMENT OF THE ECONOMIC SYSTEMS, no. 2 (June 25, 2024): 235–39. http://dx.doi.org/10.31891/mdes/2024-12-31.

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The purpose of this study is to highlight the main problems that arise in the financial provision of UTCs, as well as to develop recommendations for their solution. To achieve this goal, it is necessary to conduct an analysis of the state and number of UTCs today, analyze the problems that arise during their operation and determine possible directions for solving these problems. It was determined that local finances play an extremely important role in the life of society, as it is an objective form of economic relations at the level of administrative-territorial units, the main driver of socio

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Nedilska, Larysa V., Ludmila V. Umanets, Marharyta S. Yashchenko, and Ivan V. Demianchuk. "Assessing the State and Modeling of Prospects for the Development of the Financial Capacity of Territorial Communities." Business Inform 8, no. 547 (2023): 85–92. http://dx.doi.org/10.32983/2222-4459-2023-8-85-92.

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The aim of the article is to assess the state of financial capacity of territorial communities of the Zhytomyr region and to model the prospects for their development, taking into account the established trends. It is substantiated that in order to achieve the effective functioning and development of territorial communities, all efforts should be aimed at the development of internal potential, the optimal use of mechanisms for the formation of the revenue side of local budgets and the rational use of the formed financial resources. It is found that the execution of local budgets of territorial

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Ptashnyk, S., Y. Ulyanych, and O. Rolinsky. "Financial security of local self-government in the conditions of financial decentralization in Ukraine." Collected Works of Uman National University of Horticulture 2, no. 97 (2020): 243–62. http://dx.doi.org/10.31395/2415-8240-2020-97-2-243-262.

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In order to identify the impact of changes that have been introduced as a result of decentralization, a study was conducted on the effectiveness of the formation of the revenue side of local budgets in the period before and after the beginning of local government reform. To conduct a comprehensive analysis of changes in the definition of revenues and expenditures of local budgets, the level of the ratio of expenditures made from the local budget to tax revenues has been established. There was a significant increase in the values of the indicator, which means a decrease in the level of tax capa

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Gavkalova, Nataliia, Liudmyla Akimova, Alina Zilinska, Sergij Lukashev, Lyudmyla Avedyan, and Oleksandr Akimov. "FUNCTIONING OF UNITED TERRITORIAL COMMUNITIES AND IDENTIFICATION OF MAIN PROBLEMS OF ORGANIZATIONAL SUPPORT OF LOCAL BUDGET MANAGEMENT." Financial and credit activity problems of theory and practice 2, no. 43 (2022): 107–17. http://dx.doi.org/10.55643/fcaptp.2.43.2022.3708.

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The importance of the study of the united territorial communities functioning and the identification of the main problems of organizational support of local budget management are substantiated. It has been studied that the issues related to the development of organizational support of local budget management are insufficiently researched in the domestic scientific literature. The paper clarifies that the decentralization of government should ensure the democratization of society, combine administrative, political, fiscal decentralization and involves the transformation of the interaction betwe

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Spasіv, Natalia. "COMPARATIVE EVALUATION OF THE UNITED TERRITORIAL COMMUNITIES’ BUDGETS’ INCOME STRUCTURES." Scientific Notes of Ostroh Academy National University, "Economics" Series 1, no. 13(41) (2019): 66–74. http://dx.doi.org/10.25264/2311-5149-2019-13(41)-66-74.

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Kyrylenko, Olga, Nataliia Gavkalova, Oleksandr Shashkevych, Volodymyr Humen, and Serhii Onyshchuk. "Utilising Public Finance to Foster Sustainable Growth in Local Communities." European Journal of Sustainable Development 14, no. 2 (2025): 345. https://doi.org/10.14207/ejsd.2025.v14n2p345.

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Due to fiscal decentralisation in Ukraine, local finances have become a more significant component of public finances, gaining a greater degree of autonomy and potential to be used to ensure the resilience and sustainable development of territories. At the same time, in the context of the war, communities faced the need to reorient their budgets towards the public order and social sectors, while spending on environmental protection and development incentives was significantly reduced. Sustainable development strategies were also suspended. The article aims to highlight current trends and the s

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SPASIV, Nataliia. "ASSESSMENT OF STRUCTURAL DISABILITIES IN THE INCOME OF BUDGETS OF THE UNITED TERRITORIAL COMMUNITIES." WORLD OF FINANCE, no. 2(59) (2019): 73–84. http://dx.doi.org/10.35774/sf2019.02.073.

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Introduction. In today's conditions of reforming local self-government and territorial organization of power, the formation of revenues of budgets of united territorial communities, as well as balancing their components, is a guarantee of the existence of financially capable, self-sufficient and developed UTC. Financially capable UTC should have sufficient resources to fulfill all their own and delegated powers. An important prerequisite for the effective functioning of UTC finances is the formation of the amount of financial resources necessary for the implementation of the functions of local

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Koliada, Tetiana A., and Yuriy V. Prozorov. "Localization of Global Mechanisms for Attracting Credit and Investment Resources to Strengthen the Financial Solvency of the Territorial Communities of Ukraine." PROBLEMS OF ECONOMY 3, no. 53 (2022): 149–55. http://dx.doi.org/10.32983/2222-0712-2022-3-149-155.

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The purpose of the article is to deepen and develop the scientific foundations of localization of global mechanisms for attracting credit and investment resources in the context of strengthening the financial solvency of territorial communities of Ukraine in the postwar period. The article defines the essence and importance of the financial solvency of territorial communities in ensuring the postwar reconstruction of Ukraine; the best practice of localization of global mechanisms for attracting credit and investment resources to the level of territorial communities / municipalities is revealed

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Mamonova, Valentyna, and Natalia Meush. "Legal Support of Financial Independence of Territorial Communities in Ukraine." Reality of Politics 18, no. 4 (2021): 131–46. http://dx.doi.org/10.15804/rop2021408.

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The article provides a scientific analysis of the financial independence of territorial communities, which is aimed at strengthening the implementation of decentralization measures in Ukraine. Indicated that problems of financial support of the local government powers are the focus of Ukrainian scientists, experts in local budget management and finance. Independence in the aspect of local self-government should be considered within the norms established by the Constitution of Ukraine, the European Charter of Local Self-Government, and other legislative acts. Performed theoretical and applied i

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