ТЕОРЕТИЧНІ ТА ПРАКТИЧНІ АСПЕКТИ ФІНАНСОВОГО ЗАБЕЗПЕЧЕННЯ РЕГІОНАЛЬНОГО РОЗВИТКУ

Abstract

The article is devoted to the study of theoretical and practical aspects of financial support for regional development in Ukraine. The importance of financial support for the development of the region is emphasized. It is noted that the formation of an effective system of financial support for regions plays a key role in creating the prerequisites for their socio-economic development, improving the level of satisfaction of citizens' interests, providing high-quality public services to the population, and coordinating the interests of the state and territorial communities. A model of financial support for regional development has been developed, which reflects the results of solving the tasks of the region's development at different levels (national, regional, local). The dynamics of revenues of the general fund of the State and local budgets of Ukraine (without transfers) in 2018-2023 were analyzed. The structure of local budget revenues by types of revenues was studied. It was established that tax revenues and official transfers took the main share in it, while non-tax revenues accounted for less than 6%. It was established that thanks to the rapid adaptation of enterprises, as well as state and local self-government bodies to the requirements of martial law, in 2023, the increase in revenues of the general fund of local budgets was ensured compared to 2022. It was noted that there was an excess of revenues to local budgets in Ukraine over their expenditures in 2023. The main directions of expenditures of local budgets and the State Budget of Ukraine have been analyzed. The need to optimize financial support for the development of the regions, to improve the management of their functioning in general, and to find optimal ways of attracting investment resources to the regions was emphasized. It was noted that this will be facilitated by the formation of a favorable investment climate in Ukraine and its regions; overcoming corruption phenomena; implementation of constant monitoring of the influence of factors that activate or restrain the process of financial support; formation of an effective legislative and regulatory framework that will allow improving the actual filling of local budgets; use of modern financial instruments, etc.