Abstract
Today, the issue of strengthening the resource base of rural territories in the context of reforming public power is of particular relevance. The purpose of the study is to analyze the theoretical bases and practical recommendations on the resource support for rural development in the conditions of decentralization. To achieve this goal, the following tasks were solved: the dynamics of the formation of united territorial communities in Ukraine was analyzed; the structure of state support of communities is characterized; sources of filling the resource base of local budgets of rural territories under decentralization conditions are substantiated. During the study, the following methods were used: analysis and synthesis, theoretical generalization, modeling, as well as graphical and tabular methods. It is determined that decentralization is a way of moving away from a centralized model of public administration, ensuring the capacity of local self-government and building an effective system of territorial organization of power in Ukraine. In the course of the analysis of formation of united territorial communities in Ukraine, over the last five years, positive dynamics of unification have been established, both by number of inhabitants and by area of communities. The dynamics and structure of state support for local and regional development are characterized. It is proved that rural development depends directly on the amount of available financial and other resources, as well as on the efficiency of their use. The tools and components of strengthening the community resource base have been generalized and a model for enhancing the financial capacity of territorial communities has been proposed. The sources of filling the local budgets of rural territories are substantiated, in particular: own and attracted resources; use of mechanisms of inter-municipal cooperation, public-private partnership; attraction of grants and international technical assistance, etc. The subject of further research is to substantiate the prospects for rural development using strategic planning tools
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