Capable Territorial Communities Research Articles

Management concept «financial sustainability»: analysis and determination criteria in the conditions of sustainable development of territorial communities

Introduction. An important element of the implementation of the concept of sustainable development in Ukraine and the process of decentralization is the modernization of the financial mechanism and the formation of financially capable territorial communities.
 Purpose. The purpose of the article is to research theoretical approaches to the definition of criteria and methods of analysis of financial stability as the main concept of management of territorial communities in conditions of sustainable development.
 Methods. To achieve this, general scientific and special research methods are used: analysis and synthesis, comparison and generalization, structural-logical, economic- mathematical and coefficient analysis.
 Results. The proposed methodology for analyzing the financial stability of territorial communities covers two components: assessment of the level of financial stability, which involves the calculation of relative and absolute indicators and comparison of assets and sources of their financing; the analysis of the financial stability reserve involves the determination of the safety zone, financial and operational leverage, and the critical scope of implementation. The algorithm for determining the financial stability of a territorial community includes the use of a balance sheet model of financial equilibrium, the definition of a three-component indicator, and the finding of optimal degrees of coverage of sources of financial support. Attention is focused on the need to choose coefficients that best characterize individual features of the activity of a specific business entity.
 Prospects. Financial stability, in addition to quantitative indicators of financial activity, has a significant impact on qualitative characteristics such as: professionalism of management personnel, quality production or provision of services, image on the market, satisfaction of employees and consumers with the quality of life, implementation of innovative ways of attracting various sources of financial resources, etc. the analysis of which requires the use of other research methods, which will be the subject of our further research.

Budgetary process development at the local level: foreign expertise

This paper highlights the foreign expertise of the budgetary process development at the local level. It states that the armed aggression of the Russian Federation resulted in significant damage to the economy of Ukraine, affecting thus the development of the budgetary process. Modern scholars studying the domestic budgetary process, including its local dimension, are listed.
 The aim of the research is to perform a critical review of the foreign experience regarding the budgetary process development at local level.
 This paper highlights the concept of the budgetary process in Ukraine, the essentials of its five stages, the reasons for the low quality of the budgetary process in Ukraine, the core principles being followed in the European Union states in the process of securing selected tax revenues for local self-government bodies, essential factors determining the possibility to assign certain taxes within the local category, the main characteristics of the local budgets’ revenue share establishment in developed Western countries, distinguishing these from domestic practice. It is emphasized that for all developed foreign states division of local budgets into local operational (administrative) budget and local development budget (investment budget) is typical. It is stressed that the main focus of budgetary policy in the countries of Central and Eastern Europe was placed on decreasing the amount of transfers and taking parallel measures to raise the share of tax revenues, ensuring the establishment of self-sufficient and financially capable territorial communities. Аuthor paid special attention to research of budgetary process specificity in Germany, United Kingdom and France.
 The conclusions contain a statement for the budgetary process of any country to be characterized by certain features reflecting the specificity of national economy regulation, the structure of domestic production and means of influencing the development of the financial system. Modern global trends are characterized by the increasing importance of decentralization in the organization of local financial systems and changes in budgetary processes at the local level.

IMPROVEMENT OF THE SYSTEM OF STRATEGIC PLANNING OF THE SOCIO-ECONOMIC DEVELOPMENT OF TERRITORIAL COMMUNITIES

The article reveals the main content of strategic planning of socio­economic development of territorial communities as an important tool for improving the quality of life of the population. It was revealed that the concept of «strategic planning of socio­economic development of territorial communities» can acquire different meanings, on the one hand as a process of sequential implementation of interconnected stages with the aim of achieving a predetermined socio­economic effect, on the other hand as a set of decisions taken by territorial bodies within the framework of defined strategies. It was found that the socio­economic development of territorial communities is a priority in the totality of state interests, as it contributes to various aspects of the country’s life. It was revealed that the reform of the territorial organization of power in 2020 was marked by the creation of 1,470 capable territorial communities in which positive processes of governance restructuring were developing, but the full­scale war significantly corrected them, directing them in the direction of security and survival. The destruction of infrastructure, the closure of a significant number of enterprises, and the forced migration of the population became a test of the capacity and stability of communities. The relevance of the development of programs for the recovery of the local economy in war conditions and community development programs in the post­war period is substantiated. In order to ensure the successful implementation of community development strategies, it is proposed to take into account international experience, the best domestic practices of territorial development, and to use such a tool as grant opportunities in the field of restoration and development of territorial communities. , which includes taking into account the needs and interests of the population, efficient use of resources, coordination between different levels of government and stakeholders.

Multi-vector management model of decentralization program management in Ukraine

Multi-vector management model of decentralization program management in Ukraine

FUNCTIONING OF CAPABLE TERRITORIAL COMMUNITIES IN UKRAINE: SOCIO-GEOGRAPHICAL ASPECTS

The article analyzes the results of the activities of territorial communities in 2020-2021, as well as the methodology for determining their capacity, from a socio-geographical perspective. The main advantages of reforming the basic level of the administrative and territorial system are indicated, the main trends and factors of the formation of successful communities are revealed.
 The methodology of the formation of capable territorial communities, defined by the authors of the reform, contains criteria for the size, population, accessibility zones of new administrative centers, as well as the presence of social, educational and household infrastructure. Such communities of villages, towns, and cities are considered capable, which, as a result of voluntary association, are able to independently ensure the appropriate level of services provision in the field of education, culture, health care, social protection, housing and communal services, while taking into account personnel resources, financial support and infrastructure development of the corresponding administrative and territorial unit. At the same time, the financial capacity and infrastructural security of a territorial community depends on many socio-geographical factors: favorable location, effective use of the socio-economic and demographic potential of community centers, development of transport links, etc.
 In particular, it was found that communities of regional centers, large cities, as well as satellite communities of these cities or with a powerful business sector have the best financial indicators. Large enterprises of wealthy communities are the main tax payers and jobs provider for residents, as well as sponsors of the construction of social infrastructure facilities (kindergartens, sports complexes, etc.). An interesting fact is that the rating of the most successful communities in 15 regions of Ukraine is headed by rural communities. A significant number of communities have not benefited from financial decentralization and the level of their subsidy is more than 50%.These are communities in general, with a significant share of the rural population, where there are not enough jobs, the entrepreneurial sector, and, accordingly, tax revenues.These are also large communities of sparsely populated areas with a demographic crisis situation, where there are problems with the transport connection of villages, remoteness from the center of the community. We counted the number of communities by region that at the end of 2021 had a subsidy level of more than 50% and the number of those with a subsidy level higher than the average for Ukraine (14.5%). Thus, the maximum number of subsidized communities is in Chernivtsi, Ivano-Frankivsk and Zakarpattia regions. In the Lviv region, only in Strilkivska and Borynska communities, subsidies amount to more than 50%. In general, in the 16 regions of Ukraine, rural communities are the most subsidized: the 5-8 poorest communities in each region are mostly rural and peripheral, only 1 urban - Vatutinska, the rest ones - townships.
 The question of the capacity of the community is also related to the controversial changes that are taking place regarding the optimization of the network of secondary education institutions. Support institutions are being created in urban and town communities, as well as in the centers of rural communities, which receive a larger amount of funding and better conditions for development. On the other hand, subsidized communities cannot finance small rural schools. Over 2 years in Ukraine, the status of almost 670 schools was lowered, and 918 schools were closed, and this process will continue in the future.
 Therefore, the self-organization of the population and local authorities in communities has become an important factor of self-defense and resistance in the conditions of a full-scale invasion of the Russian aggressor. Thus, after the end of the war, the support and provision of self-government of territorial communities will become an important condition for the reconstruction of the state. At the same time, it will be necessary to improve the mechanism of formation of local budgets, as well as the methodology of determining the capacity of territorial communities
 Consequently, in a special period, it is worth providing exclusively state financing of educational and medical institutions, especially in the front-line regions. Obviously, it will not be possible to avoid another stage of consolidation, primarily to ensure the real capacity of territorial communities in areas with a deep crisis demographic situation. Using the potential of capable communities, developing their infrastructural and industrial base will contribute to strengthening the grassroots link of the administrative and territorial system as well as to ensuring the national security of the state.
 Key words: capable community, decentralization, financial capability, infrastructural capability.

ENTREPRENEURIAL COMPONENT IN FORMING FINANCIAL CAPACITY OF TERRITORIAL COMMUNITIES OF KHARKIV REGION

The paper is devoted to the investigation of the theoretical and methodological foundations for the formation of the financial capacity of territorial communities (TC) in Ukraine. The object of the study are the territorial communities in the Kharkiv region, the selection criteria of which were the TC area and population size. The paper examines the budget of territorial communities, which includes revenue and expenditure parts. It has been proven that the capacity of the community shows the ability to attract, accumulate and effectively use financial resources from various sources to solve topical issues of local importance. The main advantages of the decentralization policy, which has been actively implemented in the TC of Ukraine since 2014, are given. The "Methodology for the Formation of Capable Territorial Communities" is substantiated, the results of the calculation obtained by the TC according to this methodology are given. The budget for 2021 was analyzed on the example of territorial communities of the Kharkiv region. In most territorial communities, the largest part of income is taken by tax revenues, which indicates the importance of the further mandatory development of entrepreneurial activity in communities. The results of the study showed that the analysis of the community's financial capacity showed that, indeed, budget decentralization measures had a rather positive effect on the financial capacity of TС budgets. However, the independence of local self-government bodies, which is one of the main ideas of budget decentralization, is determined not only by the amount of financial resources, but also by the reason for their increase. However, territorial communities should remember that transfers and other financial assistance from central authorities are temporary funds: today the state allocates them, but tomorrow it does not. Therefore, the TС should rely on its own capabilities in the accumulation of tax and non-tax revenues, thereby emphasizing the development of entrepreneurship from small to large. Keywords: territorial community, financial capacity, decentralization, incomes, expenses, entrepreneurship.

Spatial differentiation of Stryi raion of Lviv oblast: challenges for development

The article raises the issue of comprehensive human-geographical research of administrative-territorial units formed as a result of reforming the administrative-territorial structure of Ukraine. The human-geographical meaning of the concept of "administrative district capacity" as its ability to function effectively in accordance with natural, demographic and economic potentials is introduced and revealed. Using a cartographic method, a series of analytical maps elaborated, which revealed significant spatial heterogeneity in terms of territorial communities of Stryi Raion (district) in terms of providing by land resources, population and settlement density, level of urbanization, general budget revenues per unit area and per capita, taфability index. Based on the Methodology for the Formation of Capable Territorial Communities (2020), groups of territorial communities with high (3.9 – 4.6) and medium (3.2 – 3.8) levels of capacity identified at the studied area. Elaboration of the approved strategies for the development of territorial communities made it possible to summarize the priority areas of economic development of the district: tourism and recreational, transport and logistical, agrarian, industrial. Clustering is proposed as an effective process of territorial organization of the economy of Stryi Raion. The need to transform the city-forming functions of the former district centers (Zhydachiv, Mykolaiv, Skole) into new economic realities is emphasized.

The specifics of the formation of capable territorial communities in the context of decentralization in Ukraine

The specifics of the formation of capable territorial communities in the context of decentralization in Ukraine

Development of regional markets of consumer goods: state and assessment of factors

In the conditions of administrative and territorial reform, the development of small towns becomes more relevant, because according to the methodology of forming capable territorial communities, it is determined that communities should be formed around the cities-district centers, most of which are the small towns. In such conditions, one of the primary tasks of the local self-government bodies is the development of the strategy for territorial communities and small towns, which primarily involves determining the priority directions of their development and is a systematic process aimed at solving the most urgent local problems, realizing the socio-economic potential, increasing the efficiency of the use of available resources, which will ultimately contribute to the development of small towns and the growth of their role in the development of the regional economy. The purpose of the article is to determine the strategic priorities of the development of small towns in the conditions of administrative and territorial reform and decentralization. The analysis proved that in the conditions of administrative and territorial reform, small cities, acting as the centers of newly formed territorial communities, are in the focus of increased attention of scientists and experts that require the development of an effective strategy for their development and the determination of priority areas of their functioning. Due to the fact that the most of the small towns are characterized by a monofunctional type of development, in the long-term period, the strengthening of the industrial potential of these towns and the restructuring of the economy should be expected; accordingly, the social development of small towns will depend on the levels and directions of their economic growth. In the conditions of the military crisis and post-war recovery in our country, experts consider the improvement of the system of tax administration in communities to be one of the effective tools for the recovery and modernization of the country. Along with this, one of the integral conditions of the development of small towns is the deepening of intersectoral partnership between the government, business and the public sector, and the development of innovative entrepreneurship. In the conditions of decentralization the small cities are an important component of the socio-economic development of communities and regions, which requires increased attention to the development of an effective strategy for their operation, the determination of priorities for their development in the long term period, which involves strengthening of the potential of small cities, deepening partnership relations between various entities management, improvement of the local tax administration system, reorientation of industrial production to an innovative type of development.

ОЦІНКА ТА АНАЛІЗ БЮДЖЕТНОЇ ДЕЦЕНТРАЛІЗАЦІЇ В УКРАЇНІ

European and world experience testifies that the major element of reform of decentralization in Ukraine is reformation of local selfgovernment, creation of capable territorial communities, that must be able to satisfy the necessities related to the vital functions of habitants of settlements, and also properly to provide realization of their rights. The input of new mechanism of the budgetary adjusting changed the system of total balancing of all local budgets on the horizontal smoothing of taxability of territories depending on the level of receivabless on one habitant. The significant amount of budgetary facilities remains in the complete order of local authorities. Reform of interbudgetary relations stimulates territorial communities more effective to fill the estimates, become self-sufficient and carefully plan the charges. The local government independently decides on which needs spend budgetary funds, which is especially important for the development of united territorial communities. The article examines the essence of budget decentralization, its role and place in the development of united territorial communities. An assessment and analysis of budgetary decentralization in Ukraine has been carried out. The features of the introduction of budgetary decentralization in Ukraine are investigated, the main factors influencing the income and expenditures of local budgets are determined. Implementation of the decentralization reform, which has been ongoing in Ukraine for six years, includes a set of sectoral reforms, in particular, the reform of the administrative-territorial structure and the system of local self-government, and See also fiscal legislation. One of the key objectives of the reform is the voluntary unification of territorial communities and the formation of capable administrative-territorial units of the basic level. Thanks to the introduction of inter-municipal cooperation, the communities were able to consolidate their efforts and to implement common projects. In particular, 1354 territorial communities have signed 604 cooperation agreements. That is, the process of decentralization continues, they believed in it, and the resistance of opponents is being overcome. First, the reform of financial decentralization, local budget revenues show positive dynamics: in 2014 their volume was UAH 80.2 billion, then over six years, own revenues to the general fund of local budgets has increased by UAH 209.9 billion. and represented in 2020 UAH 290.1 billion. Total receipts from the general and special funds for this period increased by UAH 210.2 billion. This is a real instrument of influence on the achievement of results and responsibility for the trust of communities. The basis for the growth of revenues of local budgets was laid thanks to the changes adopted in 2015 to the Budget and Tax Codes of Ukraine regarding the transfer of additional budgetary powers to local governments and the consolidation of stable sources of income for their implementation. Financial decentralization in Ukraine has significantly accelerated the dynamics of investment activity. An important positive result of the reform of interbudgetary relations is the annual increase in investment resources of local budgets. After a sharp decline in investment activity in 2014, the volume of capital investments amounted to UAH 5.9 billion, while in 2020 their volume amounted to UAH 43.6 billion. On the average capital investments from local budgets in Ukraine for the years under study has increased by UAH 33.4 billion, the capital investment growth index was 7.39. Further implementation of the reform of budgetary decentralization and ensuring the effectiveness of the mechanism of budgetary regulation of socio-economic development requires expanding the rights of local authorities, strengthening their budgetary independence and determining their responsibility.

Modern genesis of administrative and legal regulation of the security sector of Ukraine: decentralizationof power and international experience

Problem setting. The issue of legal regulation of the security sector in Ukraine is one of the most pressing problems of the state. Launched in 2014, the process of decentralization has strengthened the motivation for inter-municipal consolidation in the country and still creates appropriate conditions and mechanisms, including legal, for the formation of capable territorial communities which, uniting all their efforts, will be able to solve specific pressing problems. The purpose of the research is to identify the features of administrative and legal regulation of relations in the security sector in the context of decentralization of state power to identify ways to further improve their legislation, based on the analysis of the provisions of domestic regulations Analysis of resent researches and publications. An important contribution to the study of regulatory and legal support of the security sector of Ukraine, the development of its qualitatively new model, the peculiarities of its implementation and provision were made by such scientists as Bodruk O., Duchyminska L., Ezheev M., Kolb O., Ponomarev S. and others. Article`s main body. During the development of Ukrainian statehood, the Verkhovna Rada of Ukraine began to adopt regulations aimed at regulating public relations in the field of state defense, in particular the Law of Ukraine № 19911934-XII «On the Armed Forces of Ukraine» and № 1932- XII «On the Defense of Ukraine». Later (March 25, 1992) in order to resolve legal and functional issues in the field of state security, the Law of Ukraine № 2229-XII – «On the Security Service of Ukraine» was adopted. Twelve years have passed since the proclamation of Ukraine's independence until the adoption of a single legal act that regulated the issue of national security. Administrative and legal regulation of the security sector can be defined as regulated by administrative and legal norms of the system of public authorities, which by the laws of Ukraine in order to ensure the national security of Ukraine is entrusted with the function of protecting the national interests of Ukraine from threats. Conclusions. Thus, administrative and legal regulation of the security sector is regulated by administrative and legal norms of the system of public authorities and local governments, which are responsible for the protection of national interests of Ukraine from threats, in order to ensure national security of Ukraine. The analysis of administrative and legal regulation of the security sector of Ukraine gives grounds to believe that this area significantly needs further improvement and some changes. The domestic regulatory framework governing national security and defense needs to eliminate conflicts and significantly clarify the categorical apparatus.

СОЦІАЛЬНО-ЕКОНОМІЧНІ ФАКТОРИ СТВОРЕННЯ ОБ’ЄДНАНИХ ТЕРИТОРІАЛЬНИХ ГРОМАД В УКРАЇНІ

Реформа децентралізації та процес формування спроможних територіальних громад є пріоритетним завданням уряду України. Реформа має на меті сформувати дієву систему місцевого самоврядування задля створення якісного середовища для життя людей, підвищення якості надання муніципальних послуг та забезпечення сталого розвитку регіонів. Реформа базується на європейських принципах організації місцевого самоврядування, що зумовило добровільний характер об’єднання територіальних громад. Було проведено значну підготовчу роботу з впровадження реформи, зокрема затверджено методику формування спроможних громад, що визначала, які соціально-економічні фактори слід ураховувати при ухваленні рішень про добровільне об’єднання та розробленні перспективних планів. Проте результати реформи станом на серпень 2018 року були не досить задовільними: було створено 753 об’єднані територіальні громади, які об’єднали 3 492 окремі місцеві спільноти, хоча відповідно до перспективних планів, затверджених Урядом для 23 областей, 7 913 наявних громад мали утворити 1 206 об’єднаних територіальних громад. Наше дослідження присвячено аналізові процесу добровільного об’єднання територіальних громад у контексті реалізації реформи децентралізації в Україні та виявленню соціально-економічних факторів, що цьому сприяють.
 У дослідженні було проведено факторний аналіз процесу добровільного об’єднання територіальних громад в Україні в період 2014—2017 рр., на підставі якого визначено соціально-економічні фактори, що є значущими при ухваленні громадами рішення про добровільне об’єднання. Дослідження проводилось за допомогою методу кореляційно-регресійного аналізу зі застосуванням програмного комплексу STATA, було оцінено вплив 24 демографічні та соціально-економічні фактори. Результати дослідження статистичних характеристик економетричних залежностей виявили, що такими факторами є: середній розмір площі землі одного домогосподарства; частка об’єднаних територіальних громад, створених у попередньому році; розмір паїв землі в одному домогосподарстві (своїх та орендованих) і розмір рівня прибутку фермерських господарств у районі.

REFORM OF DECENTRALIZATION IN UKRAINE: NEW OPPORTUNITIES FOR DEVELOPMENT

Decentralization is the transfer of powers and budget revenues from state bodies to local governments. The purpose of local government reform is, first of all, to ensure its ability to independently, at its own expense, to address issues of local importance. Carrying out decentralization reform in the future will allow overcoming the dependence of territories on the center, infrastructural and financial weakness of communities, degradation of rural areas, high level of community subsidies, low level of investment attractiveness of territories. The normative and legislative acts that should ensure the implementation of decentralization reform are considered. The importance of the Cabinet of Ministers of Ukraine on April 1, 2014 adopted the Concept of Reforming Local Self-Government and Territorial Organization of Power in Ukraine, approval of the Action Plan for its implementation, principles of state regional policy and State Strategy for Regional Development until 2020, adoption of laws “ On Territorial Cooperation Communities ” and “ On Voluntary Association of Territorial Communities ”, approval of the Methodology for Forming Capable Territorial Communities have been emphasized. The dynamics of creation of united territorial communities has been analyzed. In total, 1469 territorial communities have been created in Ukraine, where 41 902,4 thousand people live on the territory of 603,7 thousand square meters. A decrease in quantitative changes is determined on the basis of an increase in the accrual of taxes and fees on the dynamics of changes in local budgets' own revenues. Due to the transfer of certain taxes and fees to local budgets, the share of local taxes and fees in local budgets' own revenues increased from 0,7% in 2014 to 27,5% in 2019. The share of local budgets' own revenues (general fund) in GDP is also growing (from 5,1% in 2015 to 6,7% in 2020). Own revenues of the general fund of local budgets increased from UAH 98,2 billion in 2015 to UAH 291,9 billion in 2020 (approved plan). The main tasks to be fulfilled as a result of decentralization reform are defined: creation of capable united territorial communities, delimitation of powers in the system of local self-government bodies and executive bodies at different levels of administrative-territorial structure, promotion of direct democracy, development of control mechanisms on the quality of providing administrative, social and other services to the population of the community, creating sufficient material and financial conditions to ensure the implementation of tasks by local governments. Key words: decentralization, budget decentralization, local budgets, united territorial communities, local budget revenues, taxes and fees, intergovernmental transfers.

Ensuring the financial probability of the united territorial communities in the conditions of decentralization

Subject of research is the sources of funding for the social development of united territorial communities (UTC). The purpose of the article is to determine the prospects and measures to attract financial resources for the development of local communities in a decentralized environment. Methods which were used in course of research: method of system-structural analysis and synthesis, method of comparative analysis, generalization, statistical, general scientific, special methods of scientific knowledge and other research methods. Study results.The article identifies the main obstacles to effective financial support for the development of territorial communities, considers some experience in finding and raising funds for the development of territories, describes the sources of such funds. Measures that will contribute to the investment attractiveness of the territory are analyzed and substantiated. Application of results. The results of the study can be used by the united territorial communities for the formation of financial resources, as well as in higher education institutions in the teaching of economic disciplines. Conclusions. After conducting the research, it should be noted that the process of uniting territorial communities in Ukraine and, consequently, attracting financial resources to their budgets is a rather complex process and therefore requires consolidation of efforts at all levels of government and support from European partners. Due to the reform of decentralization of management in Ukraine, capable territorial communities should be created that are able to ensure the development of the territory, quality provision of social services and promote the well-being of their residents and Ukraine in general. It is determined that the main sources of funds for socio-economic development of UTC are: international technical assistance, additional subventions from the state budget to local budgets for the formation of community infrastructure, local taxes from businesses.

DECENTRALIZATION PRACTICE IN THE KHERSON REGION: TERRITORIAL COMMUNITY RESOURCES AND LAND MANAGEMENT PROBLEMS

Problem Statement and Purpose. The dynamics of decentralization processes and problematic issues of territorial communities formation and development of Kherson region are analyzed in the article. It is determined that land use planning and efficient use of their territorial resources are one of the most important places in the formation of capable territorial communities. This is an important tool for balancing investment and development opportunities with responsible environmental management, conser­vation and community aspirations, preserving their territorial identity. Accordingly, the study purpose was to analyze the contemporary aspects of administrative and ter­ritorial structure of the Kherson region reforming and decentralization practice in the context of territorial resources provision for community development and land use.Data & Methods. The research database consists of statistical materials of open da­tabases. The fundamental principles of social geography theory, regional studies, re­gional development management, and evidence academic studies on various aspects of decentralization processes in Ukraine are the methodological basis. Academic stud­ies are complemented by the case studies of the Kherson region. During the study, the method of systematical and structural analysis, descriptive, comparative, geographi­cal, historical, statistical methods were used.Results. There were 33 communities (33,96% of the total area of the region), with an average population of 8339 people and an area of 292,9 km2 formed at the beginning of 2020 in the territory of Kherson region. There is considerable differentiation in terms of humanity and availability of territorial resources for community develop­ment. 20 territorial communities (54,1%) have a population less than 5,000. At the same time, all communities are characterized by high levels of territorial security (3,58 ha / person), and in some areas the average provision of territorial resources is 4-5 times higher than the average Ukrainian level.Case study of the Kherson region allowed to specify the following problems of territo­rial resources management: ambiguity of boundaries of territories of united territorial communities, irrational use of land outside settlements, inability to plan activities due to lack of information about land resources, state of the environment, poor state of maintenance of irrigation systems and illegal use of forest resources. It is determined that among the main factors that hinder decentralization processes in the region are: the influence of local authorities (in areas with particularly valuable development resources and other preferences), geographical factor (maritime, transport and geo­graphical location) and the territorial community capacity factor.

Transformation technologies in the processes of capable territorial communities developing

The article discusses issues related to the implementation of modern transformational development technologies in the field of reforming local self-government through the formation of capable united territorial communities. The article claims that today in Ukraine the first evolutionary stage of voluntary community unification has already been passed and now Ukraine is moving on to the next stage - community unification by the principle of ability. This second stage of decentralization involves a radical reduction in the number of districts through the unification and creation of new capable administrative and territorial units at the subregional level. This necessitates a change in the functions of local governments from the implementation of the existing external strategy, to structures that independently develop strategies and tactics, and are responsible for their decisions to the residents of the communities. The role and specific features of capable united territorial communities, as public law units that have all the necessary resources to solve local issues provided for by law, are described. It is proved that strategic goals require a systematic, step-by-step technology for the development and implementation of both strategic and tactical levels. However, among specialists from local economic development, certain gaps in understanding how to turn strategies into tactical development plans through projects and programs have been identified. Although project management has all the necessary tools to create mechanisms for implementing the developed strategy. It is the lack of knowledge on the practical application of well-known project management tools, which causes failures in the implementation of strategies. The article notes that the failure in the developed strategy implementation can be due to both shortcomings in the development of the strategy itself and errors in the development of tactical measures for its implementation. Highlighted shortcomings in the training of project competencies of persons related to the development of program-targeted documents in the newly united territorial communities. The development of transformational tools for united territorial communities through the integration of strategic planning and tactical project management is proposed.

Спроможна територіальна громада як фундамент вітчизняного державотворення

Проаналізовано основні ознаки та шляхи розвитку спроможних територіальних громад. Досліджено сутність принципів деконцентрації, децентралізації, субсидіарності та деволюції як базових для розбудови спроможних територіальних громад в Україні. Розкрито взаємозв’язок між становленням спроможних територіальних громад та інтенсифікацією державотворчих процесів у нашій країні. Визначено роль політико-правової культури субсидіарності у посиленні спроможності територіальних громад.

Actual issues of legal regulation of formation of budgets of the united territorial communities in Ukraine

Introduction. More than five years in Ukraine is the reform of decentralization of power, an important component of which is financial decentralization. The purpose of this reform is to improve the financial independence of local budgets and strengthening the role of local government. It is in the process of introducing the reform in 2015 in Ukraine was adopted the Law of Ukraine "On Voluntary Association of Territorial Communities", according to which envisages establishing of united territorial communities and the formation of their budgets. As a result of financial decentralization is transferring of significant amount of financial resources to the local level, allowing better fund the needs of the residents of the territorial community. Given this, it is relevant and important, is to research the peculiarities of legal regulation of the formation of the combined budgets of territorial communities in Ukraine and creating of favorable conditions for their financial solvency. The aim of the article. The purpose of this article is to elucidate the role and importance of budgets of the united territorial communities in the budgetary system of Ukraine, revealing features of their legal regulation in the context of financial decentralization, evaluation of methods of achieving their financial viability, development of proposals on improvement of legislation in this area. Results. Amendments to the Budget Code of Ukraine, according to which budgets of the united territorial communities were included to the budgetary system of Ukraine, were adopted in 2015. The basis for mentioned above amendments to the Budget Code of Ukraine was adoption on the eve of the Law of Ukraine "On Voluntary Association of Territorial Communities". The notion of "the united budgets of territorial communities" has been determined in the Budget Code of Ukraine since 2017 as the combined budgets of territorial communities established in accordance with the law and a long-term plan of formation of territories of communities, as well as the budgets of the consolidated territorial communities recognized by the Cabinet of Ministers of Ukraine in the manner prescribed by law. Definition of "capable territorial communities" as territorial communities of villages (settlements, cities) that, through voluntary association, are able to provide, on their own or through the relevant local authorities, an appropriate level of service provision, especially in the fields of education, culture, health, of social protection, housing and communal services, taking into account the human resources, financial support and infrastructure development of the respective administrative-territorial unit, is contained in the Methodology of formation of capable territorial communities. When forming a promising unified territorial community is an important preliminary calculation of its financial viability, which allows you to evaluate the benefits and risks of such associations, to determine the need for additional funds and streamline costs. Methodological recommendations for the calculation of the financial solvency of united territorial community were prepared for the proper assessment of the said ability. It gives the possibility to model the prospective budget of the community, determines the necessity of analysis of reserves to balance revenues and expenditures, and encourages association in financial viable community. Conclusions. As a result of financial decentralization is appearance in the structure of the budget system of Ukraine a new important element – the budgets of united territorial communities. Such the structural changes of budget system are in line with the trends in the developed democratic states of the world, and therefore should be considered as important, progressive and aimed at achieving financial solvency of local self-government. The budgets of the united territorial communities have number of special characteristics of the formation, must be financially solvent, that today is one of the important problems that need to be resolved. One of the main features of formation of budgets of the united territorial communities is that they have direct interbudget relations with the State Budget of Ukraine. To the budgets of the united territorial community (hereinafter mentioned as UTC), in addition to their main income, is credited 60 percent of the tax to incomes of physical persons. The budgets of the UTC, in addition to the cost of exercising self-governing powers, also finance the expenditure delegated by the state. To improve the efficiency to resolve budget issues of united territorial communities it is extremely important to urgently develop of Methodical recommendations on planning and execution of the budget, control the accounting and financial management, and so on. The issues of ensuring the financial viability of UTC budgets are extremely important and need further refinement of the mechanisms to achieve this.

Практичні аспекти формування спроможних територіальних громад в умовах адміністративно-фінансової децентралізації: ризики та шляхи їх нівелювання

Практичні аспекти формування спроможних територіальних громад в умовах адміністративно-фінансової децентралізації: ризики та шляхи їх нівелювання

Проблеми реформи децентралізації влади в Україні

The article deals with the governmental decentralization in Ukraine; it studies association of territorial communities and increasing their own financial capabilities, as a result of decentralization. An analysis of the reform of local self-government at the basic level – the association of territorial communities is conducted. The article studies the theoretical principles of decentralization, systematizes its forms and tools, summarizing the conclusions of the leading scientists in this field. The author identifies the key advantages and disadvantages of decentralization in Ukraine along with revealing related threats. Based on the analysis, the concept of decentralization of power is defined, and it is proposed to conduct a list of actions for the proper functioning of local authorities. Modern research in the field of reforming public authorities and local self-government is analyzed. The historical aspect, which created the need for reform of local self-government, is considered. The experience of governmental reform in other countries and its impact on Ukraine is presented. Based on the analysis, the concept of decentralization of power is defined, it is proposed to conduct a list of actions for the proper functioning of local government. Considered acts adopted under the reform. As a result, the process of decentralization needs a careful complex approach by qualified persons and understanding of capabilities by the local communities. Importance of implementation of the reform of decentralization of power for development of Ukraine as democratic constitutional state is proved. The legislative framework for implementation of the reform of decentralization of power is analyzed. The necessity of carrying out constructive changes in the functioning of local government is substantiated. An approach to scientific capability analysis is proposed newly formed territorial communities can be used to develop systemic mechanism to ensure the formation of capable territorial communities and their further development, improving the implementation of reforms with decentralization in Ukraine. The components of the implementation of decentralization of power are given, namely, the development of political, legal, organizational and economic components.