Д. М. Загірняк, С. В. Дідур, В. І. Глухова, Х. В. Кравченко АНАЛІЗ ДЖЕРЕЛ ФОРМУВАННЯ БЮДЖЕТНИХ ІНВЕСТИЦІЙ ТЕРИТОРІАЛЬНИХ ГРОМАД

Abstract

Introduction. Today, the issue of preserving economic stability, competitiveness, and stimulating the socio-economic development of Ukraine is acute. One of the most important factors of rapid economic development in market conditions is investment. In the conditions of the transformation period, the instability of economic processes, the issue of formation and efficient use of investment resources becomes especially acute, as the level of economic development of regions and the country as a whole depends on effective state budget investment. Purpose. The purpose of the work is to analyze and evaluate budget investment resources in the city of Kremenchug, as well as to make proposals that will promote the intensification of innovation and investment activities in the country. Results. The essence of the concept of "development budget" is considered in the work, the components of sources of formation of budget investments of territorial communities are systematized and generalized, and also formation of budget investment resources on the example of territorial community of Kremenchuk of Poltava region is considered and analyzed. The dynamics of capital expenditures in the city of Kremenchuk during 2016-2020 is analyzed, the analysis of sources of budget investments at the expense of local budgets for the development of the territorial community of the city of Kremenchuk for 2016-2020, as well as their structure. The article examines the dynamics of development budget revenues as a source of financing the city's budget investments and analyzes the components of the Kremenchuk development budget, their structure. Based on the results of the research, key problems and trends have been identified and appropriate conclusions have been drawn. Conclusions and practical value. Positive and negative aspects of the current state of capital investments at the expense of budget funds in the territorial community of Kremenchuk have been identified. Purposeful and reasonable use of budget investment resources will promote the intensification of innovative activities, which should ensure the competitiveness of products, businesses, administrative – territorial units.