Budgets Of Territorial Communities Research Articles

Management of regional development projects in the context of post-war reconstruction needs

In quarantine restrictions and active hostilities in most territories of Ukraine, the problems of activating the processes of virtual adaptation of enterprises, organizations, and institutions to new working conditions have become more acute. Moreover, it contributed to the acceleration of digital transformation processes, the transition of a significant part of workers to the remote format, the broader use of means of intellectual work, and the development of various management and remote communication programs. It is worth mentioning that in connection with the war of the Russian Federation against Ukraine, which is currently ongoing, most regional strategies, projects, and programs need to be updated, considering the current data on the economic, social, and ecological state of the territories after the victory, the final assessment of the damage and destruction. The paper considers the process of managing regional development projects in the context of the need for the post-war reconstruction of Ukraine. The study showed that in the structure of projects financed from the DFRD, most of them are aimed at the development of education (about 50% of all projects), sports (an average of 15%), housing, and communal services (10%), health care (12%), transport and road infrastructure (5%). Only a little share of projects (1.5%) has a creative direction. The principles of regional management are described, which should be transformed into criteria for selecting regional and territorial development projects that will be financed from the state budget, the budgets of territorial communities, and in the form of public-private partnerships. It was emphasized that the government of Ukraine created the Fund for the Restoration of Ukraine, funds to which all those interested in a quick victory and restoration of economic potential can transfer funds. It was determined that the search for additional resources for implementing local projects could become important in reconstructing regions on the ground. It was emphasized that necessary conditions for activating these processes are the creation of conditions for the development of small businesses and the imperative of state guarantees for investors, donors, and financial institutions in financing risky projects. It has been determined that there is a need to improve the qualifications of local authorities, self-government, and businesses regarding the possibilities of attracting various sources of funding for business projects and the requirements for them, as well as improving the skills of project management. Keywords: project, management of regional development projects, post-war reconstruction.

THE ROLE OF PUBLIC GOVERNANCE OF THE SECURITY LEVEL OF SOCIO-ECONOMIC DEVELOPMENT OF REGIONS

Abstract. Nowadays, the crisis in Ukraine leads to deterioration of socio-economic conditions. Therefore, the formation of socio-economic security of the regions should be the priority. An effective tool for this is public administration, which promotes the participation of civil society in the process of regulating the development of regions. Therefore, there is an urgent task to study the prerequisites for its implementation, the ability of public administration to achieve appropriate results. The purpose of the article is to study the peculiarities, pace and effectiveness of public administration for the formation of an appropriate level of security of socio-economic development of regions. The methodology is based on a systematic approach to the application of public administration and its impact on the formation of an appropriate level of security of regional development; formalization of levels, goals, consequences of application of regulatory instruments, algorithms of involvement in the regulation of civil society: a comparative analysis of the level of subsidies of territorial communities. Prerequisites for the formation of socio-economic security of the regions are established. The structural scheme of application of regulatory tools of development of the region for formation of an appropriate level of safety is developed. To this end, regulatory instruments are segmented in accordance with the political, economic, social, environmental, spatial levels, which detail the relevant areas of development and their results. In addition, the structural and functional scheme of algorithm of introduction of public management of development of regions is developed. It is established that the extension of public administration to perform certain tasks should correspond to the level of social responsibility. A high level of subsidies to the budgets of territorial communities was revealed, which leads to an increase in the level of socio-economic danger. Therefore, it is stated that the balanced development of territorial communities should be the main goal of public administration. It is offered to estimate efficiency of management according to the author’s analytical representation based on the rates of budget balancing and as the degree of achievement of the purposes on the condition of an effective parity of the achieved result and expenses. Keywords: public administration, safety level, socio-economic development, decentralization, civil society, efficiency evaluation criterion. JEL Classification R10, R50 Formulas: 3; fig.: 2; tabl.: 1; bibl.: 20.

ФІНАНСОВА ДЕЦЕНТРАЛІЗАЦІЯ ТА ІНСТРУМЕНТИ ПІДТРИМКИ РОЗВИТКУ ТЕРИТОРІАЛЬНИХ ГРОМАД

The article is devoted to issues of financial decentralization and financial instruments for supporting the development of territorial communities. It is mentioned that the decentralization reform, which includes financial decentralization, is one of the most successful government reforms. It is indicated that the balance of budget revenues and expenditures refers to the achievement of tactical goals, and the harmonization of budget policy to external and internal conditions - to strategic goals. It is noted that local budgets, as an element of the budget system, are an important tool of macroeconomic regulation, and the formation and implementation of local budgets determines the degree of effectiveness of local self-government in the implementation of the functions and powers assigned to them. It was revealed that the reform of inter-governmental relations has shown its effectiveness, as territorial communities have the opportunity to use various tools to support local development to solve their urgent problems. Such instruments include funds from the State Fund for Regional Development, subventions for the implementation of measures for the socio-economic development of territories, funds from the state budget to local budgets for the implementation of infrastructure projects and the development of objects in the social and cultural sphere, funds from programs (projects) of international technical assistance and other programs in case of submission of projects in accordance with the procedure established by law etc. It was investigated that the main achievement of implementing the reforms was the expansion of the revenue potential of local budgets due to the change in the proportion of the inclusion of national and local taxes and fees in the budgets of territorial communities. This ensured effective and balanced development of the respective territories and created opportunities for independent search for sources of strengthening the financial base. So, the consequence of the budget reform and financial decentralization was the changes in the structure of the budget system and the introduction of innovative financial instruments for local development to fulfill the tasks stipulated by the financial and budget policy of the state at the regional and local levels.

ОСОБЛИВОСТІ ФІНАНСУВАННЯ СОЦІАЛЬНОЇ СФЕРИ ОБ’ЄДНАНИХ ТЕРИТОРІАЛЬНИХ ГРОМАД ВОЛИНСЬКОЇ ОБЛАСТІ

У статті систематизовано найбільш вживані наукові підходи до ідентифікації поняття «соціальна сфера» та подано власне бачення поняття «фінансування соціальної сфери», під яким розуміємо формування і використання бюджетних коштів на фінансування галузей, підприємств, організацій, які безпосередньо пов’язані і визначають спосіб і рівень життя людей, їх добробут, споживання (освіта, культура, охорона здоров’я тощо).
 Промоніторено основні показники фінансування соціальної сфери ОТГ, зокрема проведено оцінку структури, динаміки видатків соціальної сфери бюджетами ОТГ Волинської області здійснено аналіз виконання видатків соціальної сфери бюджетами територіальних громад.
 Проведено SWOT-аналіз механізму фінансування соціальної сфери в Україні. Виявлено, що в Україні, у тому числі ОТГ, на разі невідпрацьована співпраця з недержавним сектором, із благодійними та релігійними організаціями. Тому основне навантаження лежить на бюджетах різних рівнів. Вважаємо, що роздержавлення соціальної сфери через децентралізацію соціальних послуг, детальний підбір постачальників послуг усіх форм власності, залучення громадських, приватних і благодійних організацій має стати пріоритетом при формуванні соціальної політики держави.

Подвійне оподаткування лісових земель в Україні та його наслідки для лісогосподарської та деревообробної галузей

Розглянуто теоретичні аспекти та головні економічні наслідки для лісогосподарської та суміжних з нею галузей в Україні від запровадження податку на лісові землі з одночасним збереженням рентних платежів за спеціальне використання лісових ресурсів. Проаналізовано останні зміни в законодавстві України щодо оподаткування лісових земель та теоретично доведено суперечливість для економіки держави введення подвійного їх оподаткування. Обґрунтовано нерівнозначність підходів до оподаткування сільськогосподарських та лісових земель. З'ясовано, що одержувачем фінансової вигоди від введення податку на лісові землі є об'єднані територіальні, насамперед сільські громади, а постраждалою стороною – лісокористувачі: підприємства лісового господарства безпосередньо та деревообробної галузі, малого бізнесу – опосередковано через вірогідність зростання цін на деревину. Встановлено позитивну динаміку впродовж 2016-2018 рр. обсягів податків та виплат до соціальних фондів держави, сплачених підприємствами Державного агентства лісових ресурсів України та визначено в них та в доходах від реалізації продукції, робіт та послуг частку рентних платежів за спеціальне використання лісових ресурсів. Розраховано за областями України на 2019 р. прогнозні обсяги земельного податку із вкритих лісовою рослинністю земель. Визначено категорії лісових земель, які не можуть приносити дохід їх користувачу і тому мають бути вилучені з бази оподаткування земельним податком. Запропоновано два шляхи вирішення проблеми подвійного оподаткування лісових земель.

СТАЛИЙ РОЗВИТОК «ВИДОБУВНИХ» ОТГ У КОНТЕКСТІ ВПРОВАДЖЕННЯ ДЕМОКРАТИЧНИХ ПРАКТИК ПУБЛІЧНОГО УПРАВЛІННЯ

The issue of sustainable community development is very relevant in Ukrainian realities. There is found in the article that the main factors that determine the sustainable development of the community are the availability and productivity of extractive resources, human capital, greening of economic development, the quality of local development management. There is analyzed in the article that communities which have significant mineral reserves and actively develop them, the issue of sustainable development and active community participation in the formation and distribution of local budgets is critical. After all, in modern socio-economic conditions due to the violation of the production processes, in many territorial communities of Ukraine, where hydrocarbon production is carried out, the threat of environmentally dangerous man-made accidents and catastrophes has increased significantly. This highlights the need to strengthen the targeted use of funds received by local budgets of territorial communities from the usage of subsoil, in particular by directing them to support socio-economic development, repair of roads and engineering and social infrastructure, strengthening environmental safety. Residents of almost all territorial communities of Ukraine, as a rule, do not even have a general idea of the amount of revenues to the local budget and the structure of its revenue and expenditure parts. There is proposed in the article strengthening community participation through democratic practices (public hearings, participation budgets, discussions, competitions for local initiatives, e-petitions, etc.). Also a separate item of the proposals is the introduction of open data resources, which will reduce the corruption component and minimize the shadow component. In addition, open data resources provide a significant increase in the efficiency of using the financial and budgetary potential of the respective territorial communities.

REGIONAL FEATURES OF THE DEVELOPMENT OF AGRICULTURAL BASE OF ENTERPRISES FOOD INDUSTRY

Plant growing is a traditional specialization of agriculture on the territory of Western Ukraine. Favorable factors of its development have had a positive effect on gardening, which has become a priority for the processing industry for the last five years. Ukrainian farmers use modern plant cultivation technologies, increase the profitability of production, create new working places. The budgets of territorial communities have additional financial revenues. All these factors contribute to lowering social tensions in the region. However, the overcoming of deterrent factors in the development of the industry requires state support for attracting foreign capital, increasing subsidies for laying new gardens, loyal lending to construction projects for modern fruit stores. The solution of these problems will help ensure the processing enterprises with the high-quality raw materials and increase the competitiveness of ecological products of food industry at the world market and increase the currency inflows of the state as well.