КОМПАРАТИВНИЙ АНАЛІЗ ПОКАЗНИКІВ СПРОМОЖНОСТІ ГРОМАД ДОНЕЦЬКОЇ І ЛУГАНСЬКОЇ ОБЛАСТЕЙ З УРАХУВАННЯМ ДОВОЄННИХ ТА ВОЄННИХ РЕАЛІЙ

Abstract

The capacity of territorial communities became a relevant definition in 2015 due to the updating of the solution of decentralisation issues, which is constantly changing and requires improvement of the relevant methodological support. The purpose of the article is to conduct a comparative analysis of the indicators of the capacity of the territorial communities of Donetsk and Luhansk oblasts, taking into account the pre-war and war realities. Methods used in the study: comparative analysis, detailing and generalization, comparison and grouping, etc. The hypothesis of the study was the assumption that in times of war, such a group of communities should be defined as controversially capable, in addition to potentially capable and potentially incapable communities. Summary of the main material: the assessment of the capacity of territorial communities can be carried out using various methods, but it is appropriate to use the Methodology for the formation of capable territorial communities, which was approved by the relevant Resolution of the Cabinet of Ministers of Ukraine and which establishes five indicators (criteria) for analysis and evaluation: the number of people permanently residing on the territory of a capable territorial community; the number of students receiving education in general secondary education institutions located on the territory of a capable territorial community; the area of a comparative analysis of indicators (criteria) of the capacity of territorial communities in Donetsk and Luhansk oblasts before the war (2021) and during the war was conducted. According to the results of the comparative analysis of the capacity of territorial communities before the war, i.e. as of January 1, 2022, it was found that 26 communities in Donetsk region were potentially unable to function, and 20 communities in Luhansk region were potentially capable, respectively, seven and 19 communities in Luhansk region. In 2023, due to the war, the number of potentially insolvent territorial communities increased significantly and a group of controversially capable communities emerged. The originality and practical significance of the study lies in the definition of such a group of territorial communities - controversially capable. This definition was given to communities whose indicators (criteria) differ from general trends. Conclusions. The comparative analysis of indicators (criteria) of the capacity of territorial communities in Donetsk and Luhansk regions, taking into account pre-war and war realities, allowed us to determine the change in the quantitative and qualitative expression of indicators (criteria) and to conclude that the number of potentially insolvent communities has increased. In 2023, the community tax capacity index began to decline, which is explained by the impact of the war and business closures. Further research involves a comparative analysis of indicators (criteria) of the capacity of territorial communities in Donetsk and Luhansk oblasts in the postwar period.