Інструменти нарощення потенціалу бюджетів об’єднаних територіальних громад

Abstract

The article deals with the substantiation of the tools used to increase the budget potential of amalgamated territorial communities. The purpose of the research is to substantiate individual elements of the budget potential of amalgamated territorial communities and to provide their analytical assessment. The purpose determined the following tasks: to outline and characterize the elements of the potential of territorial communities; to identify and theoretically substantiate possible tools to increase budget potential of territorial communities as a financial basis for their sustainable development. In the course of the research, the following methods were applied: system and benchmarking analysis, abstract-logical method, economic and statistical method, method of graphic representation, tec. It was established that the potential of a territorial community can be defined as a complex of natural, production, demographic, financial and economic, investment and innovation, labor and social potential with relevant resource provision and possibilities for development. The elements of the potential are characterized; and their features for territorial communities are highlighted. It is emphasized that resources that form the potential of an amalgamated territorial community can be divided into two groups: basic (environmental conditions, territory, population of different age groups and work status with different level of expertise, as well as socioeconomic level of the development of a region) and acquired (those tangible and intangible assets which a community has formed in the course of its development: tangible and intangible assets, objects of social and transport infrastructure, community’s image, etc.). The method of correlation analysis was used to prove that the availability of a certain resource potential is not an ultimate prerequisite for the community development. The article identifies and theoretically substantiates possible tools to increase the budget potential of amalgamated territorial communities in terms of tax and non-tax revenues to local budgets, income from operations with capital and inter-budgetary transfers. The further research will be aimed at the development of proposals how to improve the revenue management of amalgamated territorial communities