ФІНАНСОВА СПРОМОЖНІСТЬ ТЕРИТОРІАЛЬНИХ ГРОМАД ЧЕРНІВЕЦЬКОЇ ОБЛАСТ

Abstract

Self-sufficient territorial community is the main expected result of local self-government reform in Ukraine. The financial resources of the community, in turn, characterize the current state and reflect the areas of improvement of its development strategy. The article presents the results of a study of the financial capacity of territorial communities of Ukraine on the example of Chernivtsi region. The main tasks were to identify key indicators that characterize the financial development of communities, their analysis and, accordingly, assessment of the level of financial capacity of territorial communities of Chernivtsi region; to monitor the territorial differences in financial development and grouping of territorial communities in accordance with the value of the obtained financial integrated indicator. The research was based on the adapted methodical recommendations of the Ministry for Communities and Territories Development of Ukraine, which were used on the basis of data analysis of the Community Capacity Portal. The results of research revealed significant intra-regional disparities in the financial capacity of local communities. The regularity of much better financial development and opportunities of urban territorial communities in comparison with rural ones has been determined. Based on the analysis of the main financial indicators and the calculation of the integrated indicator, the territorial communities of optimal, satisfactory, moderate, low and critical levels of financial development were identified. Characteristic features that indicate a significant financial depression of the region were revealed: the index of tax capacity of communities of Chernivtsi region and their general fund income per capita is more than twice lower than the average Ukrainian values, and the level of budget subsidies is almost three times higher; capital expenditures per capita are five times lower than the average per capita in Ukraine. The pessimistic average values of the indicators of the territorial communities of the region indicate, among other things, the particularly acute problems of the communities included in the groups of low and critical financial development. At the same time, only three territorial communities have optimal and satisfactory level of financial development − Chernivtsi, Novodnistrovsk and Khotyn urban communities.