Організаційно-економічні засади розвитку місцевих бюджетів в умовах реформування місцевого самоврядування (на прикладі Вінницької міської територіальної громади)

Abstract

The article substantiates the impact of local government reform on the economic development of territorial communities. Emphasis is placed on the fact that local budgets are the main source of financial resources needed by local governments to perform their functions. The dynamics of the formation of united territorial communities for 2016-2020 is given. The impact of the COVID-19 pandemic on the development of local budgets is noted. The scheme of economic interrelations of the local budget and a standard of living of the population of territorial community is resulted and the basic problems of their formation are allocated. The dynamics and structure of revenues and expenditures of the budget of the Vinnytsia city united territorial community for 2016-2020 are analyzed. The task of improving the development of the territorial community, which should be implemented at the state and local levels, is highlighted. A mechanism for improving the development of local budgets has been proposed, which will make it possible to use local budget funds more rationally by strengthening the competitive advantages of the local community and intensifying investment activities. The directions of development of territorial communities for the medium term in Ukraine are singled out.