Sustainable Development Of Territorial Communities Research Articles

Удосконалення механізмів управління фінансовим потенціалом територіальних громад з урахуванням європейського досвіду

The purpose of the article is a theoretical-methodological substantiation along with development of practical recommendations for improving existing and developing innovative approaches to managing the financial potential of territorial communities on the basis of sustainable development, taking into account European experience. Using the methods of scientific synthesis, comparison and systematization, the theoretical-methodological foundations of managing the financial potential of territorial communities on the basis of sustainable development and European integration are summarized. To develop ways to improve the efficiency of managing the financial potential of the development of territorial communities, taking into account European experience, abstract-logical and statistical-economic methods of scientific research were used. The article proves that the decentralization reform contributed to changing the system of organization of local authorities through the creation of amalgamated territorial communities, which received a wider range of powers in making managerial decisions, as well as additional sources of formation of financial resources. It is defined that the key among them are the budget, investment, credit, and grant ones. The experience of the European Union countries has shown that the application of an integrated approach to achieve the goals of sustainable development of territorial communities by promoting creation of jobs, research and innovation in the field of infrastructural development of territories, cooperation between cities and villages, implementation of technical assistance measures is also relevant for our domestic realities. An important aspect of managing the financial resources of the EU Member States is the targeted nature of the use of funds and the availability of an effective system of financial management on the ground. Based on the experience of the EU Member States, key goals, principles and levers of managing the financial potential of territorial communities are formulated, focused on the optimal formation, distribution and use of their financial resources, as well as on the adoption of a set of interrelated decisions that will contribute to their sustainable development.

СТРАТЕГІЧНІ МЕХАНІЗМИ ПОВОЄННОЇ РОЗБУДОВИ ПРОМИСЛОВОСТІ: ГАЛУЗЕВИЙ ТА РЕГІОНАЛЬНИЙ КОНТЕКСТ

The problem of maintaining the effectiveness of industrial policy is one of the most important not only in Ukraine, but also in most countries of the world. It is emphasized that the development of structural and fundamental factors should focus on the formation of promising competitive advantages based on knowledge and technologies, which will allow changing the structure of the national economy, overcoming its technological backwardness. Such branches of industry as machine building, iron ore and metallurgical industry, chemical and pharmaceutical industry, as well as a modern and powerful military-industrial complex should become strategically important for the national economy in the post-war period. It is emphasized that mechanical engineering in industrial policy needs special attention from the state, as this branch is a powerful moderator of the development of the entire economy of the country, creates a long economic chain of added value. The concept of smart specialization is relevant for implementation, which has an economic basis with a focus on regions through the identification of factors that can influence economic, scientific, and technological specialization within the framework of regional policy or within the framework of their impact on the mechanism of productivity, competitiveness, and economic growth. The problems of Donetsk and Luhansk regions – a region that needs modernization based on an innovative development model, sustainable development of territorial communities, stimulation of entrepreneurial activity, and strengthening of interregional ties – are considered. The reconstruction program should also focus on the restoration of industrial production with the mass introduction of new technologies and provide for the use of special tools for the restoration and modernization of industry, as a key area for generating the flow of income and increasing the employment of the population. Also, for a country that is rebuilding after the war, it is important to monitor and control financial flows aimed at the development of industry, in order to avoid the concentration of funds in the hands of one corporation or firm that will only care about its own profits.

ASSESSMENT OF THE IMPACT OF BUDGET DECENTRALIZATION ON SUSTAINABLE DEVELOPMENT OF TERRITORIAL COMMUNITIES IN UKRAINE

Peculiarities of territorial community (hromada) development management are revealed and theoretical approaches to budget decentralization in Ukraine are substantiated. Based on the analysis of the composition and structure of local budgets, as well as the calculation of financial independence of territorial communities (hromadas), it is proved that the current budget system of Ukraine is characterized by a high degree of budgetary resources centralization, which does not provide real independence. Building an efficient model of fiscal decentralization consists in determining the tax potential of a separate administrative-territorial unit (territorial community). For further success of decentralization, it is necessary to determine the optimal amount of government functions that are appropriate and cost-effective to delegate to the appropriate local level on a permanent basis, thereby converting them into the local government's own functions.Purpose of study. The aim of the study is to assess the impact of budget decentralization on the sustainable development of territorial communities (hromadas), to determine its relationship with changes in the administrative-territorial structure of Ukraine and to strengthen the financial independence of newly established institutions (amalgamated hromadas).Methodology. In the course of the research the following methods were used: analogy and comparative analysis to identify the features of the implementation of fiscal decentralization in different countries of the world and in Ukraine; settlement and constructive – used in determining the indicators of territorial communities' financial independence in the process of budget decentralization implementation in Ukraine; abstract-logical to reveal the main threats to the financial security of territorial communities and justify proposals and recommendations to ensure their sustainable development.Results of the study. The study showed the presence of certain features in the implementation of budget decentralization reform in Ukraine in modern conditions due to a number of macroeconomic and institutional factors with a long-term and globalization nature of manifestation. They led to the emergence of clearly defined trends and patterns of change in the choice of regional development financial instruments, which will further improve the process of development management of Ukrainian administrative-territorial units in terms of decentralization to achieve the priorities of socio-economic development.Peculiarities of territorial community development management are revealed and theoretical approaches to budget decentralization in Ukraine are substantiated. Based on the analysis of the local budget revenues composition and structure, as well as the calculation of the territorial community financial independence indicators, it was proved that the modern budget system of Ukraine is characterized by a high degree of centralization of budgetary resources.It has been substantiated that the difficulties arising in the financing of state budget expenditures under both unitary and federal systems are largely due to the imperfection or inconsistency of certain provisions of the Basic Law (the Constitution) with the current state of interstate relations and the domestic political situation.Conclusion. It is emphasized that the main problem to be solved to build an effective and efficient model of fiscal decentralization is to determine the tax potential of a particular administrative-territorial unit (territorial community) and the optimal volume of state functions that are expedient and cost-effective to delegate to the local level as own functions of local self-government.

THE IMPACT OF INTER-MUNICIPAL COOPERATION OF TERRITORIAL COMMUNITIES ON LOCAL SUSTAINABLE DEVELOPMENT

The article confirms that inter-municipal cooperation is a factor influencing the determinants of sustainable local development. The relationship between the number of communities that have concluded agreements on inter-municipal cooperation and a set of indicators of the indicators of sustainable development of territorial communities is formalized based on the use of the correlation-regression analysis toolkit using the STATA software package. There is a positive impact of increasing the number of communities that have concluded agreements on inter-municipal cooperation on the indicators of the economic component of sustainable development: gross regional product, agricultural output, exports of goods per capita; on the environmental component of sustainable development: reducing the growth rate of pollutant emissions from stationary sources of pollution and reducing the amount of fuel and energy resources consumed in the region. Regarding the indicators of the social component of sustainable development, there is a positive impact on the regional human development index, the share of graduates of secondary schools who received 160 points and above according to the results of external independent evaluation of Ukrainian language and literature, the planned capacity of outpatient clinics, average life expectancy at birth and reduction of а number of criminal offenses committed against human life and health. Dissemination of inter-municipal cooperation is a promising area for the development of territorial economic systems. It is not only an alternative to the consolidation of communities but also an effective means of ensuring the economic viability of communities in the context of decentralization. Today, inter-municipal cooperation of territorial communities in Ukraine is one of the important directions of local self-government reform.

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The ways of reorganization of local self-government and territorial organization of power on the basis of decentralization are investigated. Ways to improve the tools of state support for the development of united territorial communities and methods of finding innovative approaches to ensure their sustainable development and modernization of the regional economy are identified. The ways and methods of state regulation of decentralization processes with the selection of problem situations are critically analyzed. The international experience in solving the issue of reforming local self-government and territorial organization of power is studied. It is proved that the innovative approach to the modernization of the regional economy, which contributes to the sustainable development of territorial communities and regions, is the development of the bioeconomy. The close relationship between the bioeconomy and the circular economy is substantiated. The expediency of providing local governments with the provision of quality public services and the formation of a strong policy direction for the revitalization of the bioeconomy with the involvement of international technical assistance programs and qualified experts is substantiated.

FINANCIAL CAPACITY OF TERRITORIAL COMMUNITIES: EUROPEAN EXPERIENCE AND UKRAINIAN CASE

The purpose of the article is to identify key financial instruments for the financial capacity of the combined territorial communities’ (ТС) enhancement in Ukraine under conditions of their sustainable development and decentralization implementation. Based on the European experience in reforming state power, it has been determined that strengthening the financial framework and competence of local self-government is an effective mechanism for stimulating economic activity, elaborating effective strategies for regional and local development. The methods of consolidation of European municipalities are as follows: stimulation of voluntary association (Czech Republic, Latvia) and administrative consolidation (Denmark, Sweden, Norway, Poland, Bulgaria). The approaches to the effectiveness assessment of territorial communities in Germany and Ukraine, which include analysis of the financial base, investment reserves, amounts of municipal investments, have been highlighted. Comparative analysis of financial capacity of the territorial communities of Ukraine, Germany, France, Poland, Romania on indicators is carried out: own income per capita; dynamics of receipts of local taxes and fees; the level of subsidy of budgets; the specific weight of expenditures on the maintenance of the management apparatus in the financial resources of TС. It has been determined that the main forms of state support of territorial communities in Ukraine are subventions, grants, transfer of state-owned objects of communal property, international technical and financial assistance, and funds of the state budget of regional development. In order to ensure the sustainable development of territorial communities in Ukraine, the introduction of new financial instruments for state support of territorial communities (community-based local development, integrated territorial investments, and green bonds) and directions of development of territorial communities has been proposed.

ЄВРОІНТЕГРАЦІЙНІ ПЕРСПЕКТИВИ УПРАВЛІННЯ ФІНАНСОВИМ ПОТЕНЦІАЛОМ СТАЛОГО РОЗВИТКУ ТЕРИТОРІАЛЬНИХ ГРОМАД

The article is devoted to researches of eurointegration prospects of management of steady development of the territorial communities (TC) financial potential. Priority of public policy of decentralization in Ukraine is becoming of mechanism of management development of territories. To ensure sustainable territorial development, the managerial capacity of newly formed communities is important, which is manifested in the ability to provide quality and affordable services to the population. A pressing question are development and input of innovative mechanisms of management of communities financial potential on the best standards of European experience. An analysis of the results of financial decentralization in Ukraine, which shows the strengthening of the financial capacity of TC. Reasonably, that use of new approaches to the formation of management strategies taking into account the concept of sustainable development based on the balance of economic, environmental and social spheres will improve the quality of life of citizens. The peculiarities of the process of strategic territorial development management are described. The role of strategic management of TC development as an effective mechanism to reduce intergovernmental transfers, increase the need to strengthen the resource base of communities by increasing the share of local budget revenues, encourage community participation in the administration of local taxes and fees. The interaction of tools of strategic management of resource provision of local budgets is revealed. It is proved that human capital is a specific reserve of resource provision of territorial communities. It is substantiated that the synergy of civil society institutions and local authorities is an important basis for sustainable development of territorial communities. An algorithm for strengthening the financial potential of TC is proposed. The strategic priorities of managing the financial potential of sustainable development of territorial communities are determined in Ukraine, taking into account the constructive foreign experience.

Sustainable development potential of the Zaporizhzhia region in decentralization conditions (the case of labour and agricultural resources)

Actuality of research theme. Transformation of the administrative and territorial system in Ukraine is one of the components of the reforms that Ukrainian society needs. One of the ten priorities of the Ukraine 2020 Strategy for Sustainable Development [1] approved by the Presidential Decree is decentralization and reform of the state socio-economic system, restructuring of the territorial organization of economic objects. Therefore, Ukraine and its economy need urgent scientific substantiation and practical implementation of measures for sustainable geospatial development of the country in the conditions of transformation of the administrative-territorial structure, provided the effective use of available potential. Problem statement. To ensure the effectiveness of the process of reforming the administrative and territorial structure of the country, new models, tools and mechanisms of governance and decision-making are needed that will ensure the sustainable development of territories, regions and the state as a whole. That is why there is a need to identify priority factors for the development and use of the territories' potential, which ensures their sustainable geospatial development in the long term. Analysis of the last researches and publications. Such scientists are engaged in the modern aspects of decision of problems of decentralization and reformation of administrative-territorial device in a country, as Pavliuk A. P., Oliinyk D. I., Batalov O. A., Datsko O. I., Murkovych L. L., Molodozhen Yu. B.and other [1-4]. The results of own researches of problem are in to [5-12]. Selection of unexplored parts of general issue. The issue of managing the sustainable development of territories in the context of decentralization requires special attention and in-depth research, both theoretical and practical. Therefore, there is a need to conduct research into the factors influencing the potential of sustainable development of territorial communities at the current stage of reforming the administrative and territorial structure of the country. Task statement, research aim. The purpose of the study is to investigate the components of the effectiveness of the decentralization process and the conditions for the formation of financially viable and self-sufficient united territorial communities (UTC) on the basis of sustainable development of territories and the national economy. Method or methodology of realization of research. In the process of realization researches drawn on scientific (analysis and synthesis, induction and deduction, analytical grouping) and special (abstracting, economical-mathematical design, etc.) methods of study of the economic phenomena and processes. Exposition of basic material (job performances). The paper analyzes the level of financial capacity of the UTC in Zaporizhzhia region and the factors influencing its level. The method of clustering of UTC by the level of financial capacity using statistical indicators of relative frequency and frequency with the subsequent determination of the confidence interval for mediums is proposed. The following were selected as the clustering criteria for assessing financial capacity: income per person; own income per person; infrastructure subsidy for one person. As factors of influence on the level of utilization and development of labor potential it is suggested to use the indicator of development expenditures (capital expenditures) per person. It is established that the main factors of formation of financial capacity and self-sufficiency of the UNC are not the population but the resource potential. The components of this potential are natural-geographical (land, forest, water, mineral, biological, energy) and socio-economic (material, financial, human and intangible) resources. Dispersion analysis has shown that the size of the ATG does not affect the level of their financial capacity and efficiency. Conclusions. The paper analyzes the level of financial capacity of the UTC in Zaporizhzhia region and the factors influencing its level. The technique of clustering of UTC by financial capacity level using the statistical indicators of relative frequency and frequency is proposed. It has been established that the main factors of formation of financial capacity and self-sufficiency of UTC are resource potential, which are components of natural-geographical and socio-economic resources. Dispersion analysis has shown that the size of the UTC does not affect the level of their financial capacity and efficiency.

BYSUNESS-ECOSYSTEM CONCEPT OF SUSTAINABLE MANAGEMENT

The purpose of the article is to define an innovative concept of sustainable management based on the analysis of the institutional configuration of business ecosystem entities. The concept of sustainable (SUST) management is outlined as the creation of conditions for multi-entity management of territorial capital on the basis of digital platform technologies and the principles of partnership between government, business and the population. The institutional configuration of territorial business ecosystems is analyzed. It is determined that the business-ecosystem organization of economic activity is a flexible and dynamic system that creates opportunities for the integration of natural resources into economic circulation in territorial communities. It is established that there is a need for a radical restructuring of the institutional configuration of the spatial management system of natural resources in the direction of creating a system of multi-entity management of territorial capital. The main institutions and institutes of the spatial system of natural resources management of the territorial business ecosystem are outlined, in the field of local government, public-private partnership, corporate-platform and structural-project management, etc., within which economic actors of business ecosystems are endowed with appropriate functions and powers.. The structure of the business-ecosystem concept of sustainable management is detailed, including the basic formats of institutionalization of territorial assets management, informational and communicational platform component and management mechanisms of sustainable management, which are focused on creating a system of multi-entity management of sustainable development of territorial communities. Basic formats and forms of institutionalization of territorial assets management in the conditions of decentralization of power are proposed, including communication platforms of collaborative interactions between public authorities, business and population, as well as a set of mechanisms of structural and project management of sustainable development of territorial communities.

СОЦІАЛЬНО-ЕКОНОМІЧНИЙ РОЗВИТОК ТЕРИТОРІАЛЬНИХ ГРОМАД: ЗАРУБІЖНИЙ ДОСВІД

Дана стаття присвячена висвітленню наукових положень світового досвіду забезпечення сталого розвитку територій з обґрунтуванням ключових моментів для використання вітчизняними об’єднаними територіальними громадами. В процесі дослідження обґрунтовано сутність поняття «економічний розвиток громади» у поглядах зарубіжних вчених, висвітлено генезис підходів до забезпечення розвитку локальних територій. Досліджено основні складові та параметри соціально-економічного розвитку громад у зарубіжній практиці. Узагальнено теоретичні підходи щодо економічного розвитку територій та сформовано перелік теорій місцевого економічного розвитку, розроблених світовою науковою спільнотою. Виокремлено ключові засади місцевого соціально-економічного розвитку на основі зарубіжного досвіду і визначено основні шляхи їх забезпечення у вітчизняних об’єднаних територіальних громадах.

Scientific methodological approaches to the developmentof strategy of sustainable development of territorial communities

The purpose of the article is to propose methodological assistance to the selfgovernment system in developing strategies for sustainable development of territorialcommunities. Methodology. The research used the works of foreign and domesticspecialists involved in the development of sustainable development strategies.Authors applied methods of scientific comparative analysis, general scientificmethods of theoretical, empirical research and a method of expert evaluation. Scientificnovelty includes clear well-structured approach to identification of what is neededto develop a strategy of territorial communities’ development, important tasks fora working group, SWOT analysis methods, what should be analysed to achievestrategic goals and consistency of organizational details. Conclusions. Complianceto the proposed scientific methodological approaches to the development of thestrategies of territorial communities’ sustainable development enables the communityto obtain a strategic algorithm for its sustainable development.

REGULATION OF THE ECOSYSTEM ASSESMENT METHODS OF THE LOSSES CAUSED BY THE NEGATIVE CONSEQUENCES OF ECONOMIC ACTIVITY AT THE LOCAL LEVEL

The process of improving the mechanisms of environmental policy at the local level to ensure the sustainable development of territorial communities requires the use of new tools. Among them the ecosystem assessment of losses from negative consequences of management is relevant. The purpose of the article is development of the methodical approaches as to the ecosystem assessment of the losses resulting from the negative consequences of the local management. Considered are the main principal bases of the ecosystem approach concept. It is ascertained that the ecosystem approach to analysis of the losses from negative consequences of the local management demands formation of their assessment effective mechanisms since basing on the ecosystem losses economic assessment it is possible to take into account both the ecosystem market value and to ascertain actual situation as to the financial income from its use. The structure is proposed of the ecosystem assessment of the losses from the negative local management that defines the process trends and components aimed at analysis of the territory investment attractiveness. Classification is developed of the methodological approaches to the ecosystem determination of the caused and prevented losses from negative consequences of the local management. An analysis is made of the approaches in terms of the advantages and problems of utilization which is essential for the territory ecosystem management and economic regulation of the balanced nature management. It is ascertained that ecosystem assessment of the losses from management negative consequences is an integral characteristics of the disordered local management to be taken into account while developing the appropriate compensation mechanisms for local budget restocking under management system decetralization. From this viewpoint, important is further development and implementation of the effective methodical approaches to asssessment of the losses from management negative consequences as to creation of the territory investment attractiveness at the expense of using the local nature resources as environmental assets of sustainable space development.

Інституційні засади соціально-економічного та фінансового розвитку ОТГ

In the context of reforming intergovernmental relations on Ukraine's path to European integration, the issue of institutional foundations for the development of United Territorial Communities (UTC) becomes particularly relevant. The purpose of the article is to analyze the main problems of socio-economic development and substantiation of the financial mechanism of functioning of the UTC on the basis of sustainability. The main tasks are to analyze the peculiarities of the formation of the financial resources of the UTC, to identify the factors of their socio-economic development. Scientific research methods such as induction and deduction, synthesis and analysis, comparison method are used. The dynamics of development of territorial communities in Ukraine has been investigated, which certifies the effectiveness of implementation of the concept of decentralization taking into account the basic principles and requirements of European integration. The peculiarities of forming the financial resources of the UTC and their intergovernmental relations with the state budget, the main forms and sources of obtaining funds for the development of territorial communities are analyzed. It is proved that budget financing, as the main form of providing territorial communities, determines the level of social and economic development. The amendments to the legislative acts aimed at better filling the budgets of the UTC are outlined. The tendency to increase the share of transfers in the income of territorial communities has been identified. The positive dynamics of the development of UTC within the scope of empowerment and obtaining additional financial resources have been identified, which provides the conditions for sustainable economic growth and financial capacity of communities. Key problems of socio-economic development and financial support of territorial communities have been systematized. Perspective directions of formation of effective mechanisms of development of UTC on the basis of sustainability are generalized. The prospect of further research is finding new opportunities for the sustainable development of territorial communities in the light of European experience. These include: supporting businesses that create jobs and increase payroll; stimulation of development of small and medium business; ensuring profitability of utility companies

Formation of a sustainable management system Development of territorial communities

The article discusses the systemic obstacles to the sustainable development of territorial communities in the context of the historical transition from post-communist Ukrainian society, loaded with structures of the past social order, to the modern – in the process of modernizing the country. At the same time, special attention is focused on the factors blocking this development when reforming local self-government. These blockages include, above all, systemic nonlegal practices, the legitimacy of which is ensured not only by the inertia of the Soviet traditions of arbitrariness of the executive power, but also by certain laws of the post-Soviet period. This is especially noticeable in the field of public utilities and property management of territorial communities.

SUSTAINABLE DEVELOPMENT OF ECONOMIC SYSTEMS: PROJECT-DECENTRALIZATION APPROACH

Topicality. The conceptual foundations of institutional support for the development of regional economic systems around the world are in state of constant transformation according to the impact of key topical trends. During the last two decades, the EU has adopted policy of active investment support for the development of local destinations, territorial centers of resource concentration and economic growth. The general rules of the investment activities conducting are combined with targeted measures of support for the implementation of strategically significant projects. The emphasis in the European regional policy has shifted towards the will of the investments attracting so much that, in fact, the whole policy of stimulating of regional sustainable development has turned into investment policy. An important task for the practical implementation of tools for a project, decentralization approach is the development of methodical tools for the preparation and execution of priority investment projects in the territorial communities in order to develop scientific and applied tools. Even the consideration of specific practical situations is urgent with the purpose of generation of new organizational and economic mechanisms that are to stimulate investment development of territories. Despite numerous theoretical and applied developments in the field of the socio-economic development stimulation of regions and territorial communities, the questions remain unanswered regarding the methodological bases for regulation of priority areas of economic activity of territorial communities and methodological approaches to selection, assessment of the degree of perspective and promotion of implementation of priority investment projects taking into account the specifics and the concentration of local resources. In more specific and applied aspects, the issue of project incentives for socio-economic development of communities is unresolved for the conditions of the national economy, on the basis of decentralization reform and taking into account the requirements of the ideology of sustainable development. Also, the description of various situations with the organization of socio-economic development of the territorial community in the conditions of decentralization, as an example of concrete projects, is still insufficiently considered.Aim and tasks. The purpose of the article is to formulate conceptual foundations, methodological approaches to the stimulation of the sustainable development of territorial communities in the conditions of decentralization, using the best European principles, practices and on the basis of specific situation description of the development and implementation of a long-term investment project for the territorial community. Consideration of the prospects and key aspects of the implementation of investment projects will be considered on the example of the planned association of the Lyman united territorial community of the Tatarbunarian district of the Odessa region.Research results. The conceptual, methodical principles of project support of investment activity in territorial communities are considered, algorithm of selection and support of investment project realization, which is a priority for the territorial community, is defined. There is considered, on the example of the Lyman United Territorial Community, a project on integrated recycling and rational waste management, the results of which the experts of the Institute for Market Problems and Economic & Ecological Research of the National Academy of Sciences of Ukraine with representatives of the future community testify to the demand for an individual, pro-project approach to the solution of territorial communities problems, on the basis of local features. Thus, in the considered example, taking into account the specifics of composition, volumes, garbage structure and taking into account the seasonal fluctuations in its formation, the original methods are proposed that are available for the community during the processing of waste products into useful products, which are in demand, first of all, in the domestic market segment of the same community. The economic, social, ecological effectiveness of this project is determined, prospects of viability and opportunities for project development are estimated.Conclusions. The experience of working with representatives of territorial communities in the field of implementation of scientific and applied developments to stimulate the socio-economic growth of economic systems on the basis of sustainable development suggests the need for methodological tools on planning sustainable development of territorial communities in the context of decentralization reform.The prospects of the proposed approach include the possibility of local administration and application of measures of economic and organizational assistance for the implementation of such unique projects by the very same territorial community. Support for promising investment projects can be carried out directly by the administrations of territorial communities on the basis of scientifically substantiated principles concerning economic, tax, organizational and other types of regulation.

TOURIST DESTINATIONS AS A CATALYST OF SUSTAINABLE DEVELOPMENT OF TERRITORIAL COMMUNITIES IN UKRAINE

Topicality. Establishing and increasing economic and social stability, financial resilience and environmental security are particularly relevant and important issues of Ukraine development, that�s why we need a comprehensive solution to problems, directed at providing and stimulation of sustainable development, both on a state level and particular administrative-territorial units level. Statistic and analytical reports information from 2016 � 2017 about the communities� condition in districts demonstrates poor performance of social-economic development, according to this there is a slowing down of the transition to sustainable development of the territories of particular local communities. European integration process, decentralization of authority and local government reform open new opportunities and give the basis to provide modern tools of the territories development as an assistance sustainable development of the communities, and all these inspire the governmental structures to look for new directions of development of own territories and to find better ways to manage economic activity, and also it is necessary to determine scientific basics which can regulate the sectors of economic activity of the sustainable development of communities in sector section, including tourism. Aim and task. The aim of the article is a determination of conceptual tasks of stimulation of sustainable development of communities in Ukraine through the development of tourist destinations as options for ensuring economic, social and environmental stability in conditions of decentralization, management which is possible at the local level due to modern legislative changes caused by the reform of local self-government. It is planned to identify and disclose the concept, criteria and classification of tourist destinations as an object of public administration. The means of stimulating the sustainable development of territorial communities are proposed to be developed and implemented taking into account the new institutional capacity that opens the process of decentralization and on the basis of world experience. Results. It was considered the conceptual basics of stimulation of sustainable development of communities in Ukraine at the expense of public management of the development of tourist destinations into account the influence of processes of the decentralization. It was explained the opportunity using of the tourist destinations as the object of public administration and the variant of the model of cooperation which aims at ensuring economic, social and environmental stability in conditions of decentralization, and also regulation of business activity of the communities thanks to modern institutional transformations, which take place due to the process of the voluntary integration of the communities in Ukraine. It was proposed the classification of the types of tourist destinations on the by degree of localization, sectoral division and preferences of consumers of tourist product. Conclusions. It was discovered that the development and the management of tourist destinations of communities may become that base which is going to give the stimulation for increasing economic activity and to contribute of the financial enriching of the communities. Conceptual basics, mechanisms and instruments of the managing of tourism destinations from local authority�s side are the subject and perspective for further scientific researches in this area.

TRANSFORMATION OF THE ROLE OF LOCAL BUDGETS INCOME AS AN INSTRUMENT OF BUDGET MECHANISM IN THE CONTEXT OF DECENTRALIZATION

Introduction. In the conditions of the transformational changes in the national economy, there is a need for modernization of the formation and strengthening of the financial base of local authorities, which are subject to the exercise of powers in accordance with the current legislation of Ukraine. And the very financial decentralization to date allows solving the problematic issues of ensuring the current needs of local self-government bodies, and hence the increase of local budget revenues and the sustainable development of territorial communities. Among the main tasks of the reform of decentralization of the budget system it is an increase in the financial capacity of local self-government and capacity building. At present, financial decentralization is one of the key instruments provided to local self-government in order to implement the strategy of socio-economic development of territories. By providing a significant portion of the financial resources to local self-government, in particular the united territorial communities, the government delegated some of the authority to local councils that are responsible for the management decisions made and the rational use of budget funds. The purposeof the article is to assess the role of local budget revenues as an instrument of the budget mechanism, monitoring their formation and transformation in the context of fiscal decentralization. Results. It has been established that decentralization is necessary to maximally approximate the provision of public services to the population, to improve the management system, to increase the efficiency of problem solving, transmitted to the local level. Financial decentralization reflects the urgent need to ensure the independence of local self-government bodies. The changes made to the Budget and Tax Codes of Ukraine concerning the allocation of local budgets by sources of income are considered. A new model of intergovernmental relations, which provides incentives for local authorities, is outlined. An analysis of the dynamics and structure of local budget revenues for 2013-2017 has been made, which allowed to establish the strengthening of their role as a tool of the budgetary mechanism, taking into account changes that have taken place in the context of decentralization. The features of the new model of intergovernmental relations are considered and the proposals on the formation of the revenue base of local budgets in the context of decentralization are substantiated. Conclusions. As a result of the research, it was found that in order to increase local budget revenues it is expedient to: ensure effective interaction between state authorities, local self-government, private entities and civil society institutions; to improve the mechanism of attraction and use of international technical assistance, financial resources of international financial organizations for the support of regional development; to identify and realize the hidden and underestimated development potential of each region, district, united territorial community; to raise the level of entrepreneurial initiative, use of business opportunities and the level of investment attractiveness in order to implement investment projects; to introduce self-regulation by local government tax rates for real estate and land, as well as providing incentivesfor their payment.

Economic rights in the sphere of local self-government: municipal legal aspects of institutionalization and implementation

The article discusses the municipal legal problems of the formation, implementation and guarantee of economic human rights. The role and importance of the institutions of local self-government in the conditions of the formation of a market economy are examined.
 It is proved that the sustainable development of territorial communities and the effective functioning of municipal authorities depend on the level of economic development in the state, the standard of living of people, the social structure of society, and the like. Therefore, the economic guarantees of the municipal government and human rights in the field of local self-government are the economic system of society, which is based on the principles of a market economy; unity of economic space; free movement of goods, services and financial resources; support for competition, freedom of economic activity, business and labor; recognition, pluralism, equality and protection of various forms of ownership, including communal ownership.
 The author believes that local self-government not only captures the political, spiritual and moral values and social achievements of mankind in any social development, but also becomes the most sensitive matter of its economic growth or decline. Also at this level of public authority organization there is a dialectical combination of the will of the legislator with the specific socio-economic interests of the local population.
 It is argued that only in those states in which local self-government and fundamental values of municipalism are recognized, exist, practiced and comprehensively guaranteed, as a rule, can an algorithm be formed according to which the legislative branch is elected democratically, the executive branch is controlled and accountable to it (political aspect), and the economy is developed, market, constant, and the like.
 It is concluded that the study of human rights in general and of economic rights and freedoms in the context of local self-government, as well as the conceptualization of local self-government through the prism of constitutional economy, market relations, economic security, etc. is one of the most pressing tasks of legal science. This has not only scientific and theoretical significance, but also, first of all, practical significance: both from the point of view of developing legislation, and in terms of resolving specific issues of the formation of real local self-government and the establishment of market relations, the formation of effective mechanisms for ensuring economic human rights in the community.