Abstract
The results of decentralization of power and finance, which began in Ukraine in 2014, are characterized. Quantitative and qualitative indicators of the functioning of the consolidated territorial communities (CTCs) provide an opportunity to carry out research, identify positive and negative aspects and draw conclusions. At the end of 2018, 865 CTCs were created in Ukraine, covering only 37% of the total territory. According to the assessment of the financial solvency of the created CTCs, about 10% of the communities are untenable in terms of the level of budget subsidies and the share of expenses for maintaining the management apparatus from their own resources and have low own incomes and capital expenditures per 1 resident. The actuality of the analysis of the components of the socio-economic capacity of the CTCs is shown and the reserves of financial sustainability of communities that can ensure the sustainable development of settlements in the future are revealed. It is proved that the legal and geographic rearrangement of villages, settlements and cities into new CTCs to ensure their financial capacity may not always be effective, since the consolidated community is a single complex of the natural and resource wealth of the territory, production, economic and infrastructure potentials, social infrastructure and indicators of the quality of life of residents. It is revealed that to find ways to improve the management of community, it is expedient to use the method of constructing the conceptual and structural models of these components of the CTC capacity, which can be formed using proper inventory and valuation of assets and resources regardless of their legal status, economic direction, etc., and with the use of spatial planning and urban planning documentation, and financial and economic indicators of the manufacturing sector. It is determined that such a way of the formation of programs and forecasts of socio-economic development for short and long-term periods ensures the objectivity of indicators, the reality of overcoming the financial imbalances, the feasibility of the vectors of the community development, investment opportunities and competitiveness of the CTCs.
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