SPECIFIC FEATURES OF AMALGAMATED TERRITORIAL COMMUNITY AS A SUBJECT OF FISCAL LEGAL RELATIONS

Abstract

The author of the article studies specific features of the legal status of a amalgamated territorial community as a subject of fiscal legal relations. The author has a;so studied the reasons that led to the need of implementing administrative reform in Ukraine to decentralize power and to form amalgamated territorial communities. A parallel with the administrative reform of the Republic of Poland is drawn. The author has emphasized the main purpose of the decentralization reform: structural reorganization of local government with a clear definition of the competence of self-government units and financial reorganization to enable the provision of quality public services to the community. The points of view of scholars, representatives of economic and legal sciences on the formulation of the concept of “amalgamated territorial community” have been analyzed. Particular attention has been paid to the fact that scholars working in different fields of knowledge study certain aspects of the formation of an amalgamated territorial community. The emphasis has been made on the need to unite the efforts of scholars to formulate the most clear and complete concept of “amalgamated territorial community” in the legal norm in order to qualitatively regulate social relations. The author has offered to define the concept of “amalgamated territorial community” taking into account two key features – it is the association of two or more primary subjects of self-government and the financial solvency to provide services to their members. The place of the concept of “amalgamated territorial community” has been defined within one conceptual series with the categories of “primary subject of local self-government”, “territorial community”, “village territorial community”, “settlement territorial community”, “city territorial community” within local self-government institution, as well as the relationship with the categories of “local self-government budget”, “local finance”, “fiscal legal relations”. The author has analyzed the discussion of scholars on the features of an amalgamated territorial community as a subject of financial legal relations. The existence of differences of the amalgamated territorial community from other territorial communities that are subjects of fiscall legal relations has been established. It has been determined that the very subjective right to receive subventions from the state budget for the formation of appropriate infrastructure in accordance with the plan of socio-economic development of the territorial community, makes it a unique subject of fiscal legal relations.