United Territorial Communities In Ukraine Research Articles

PRINCIPLES OF FORMING BIOGAS PLANT LOCATION PLACES USING A NEURONETWORK

Currently, in the conditions of the wartime and post-war period, the problem of energy independence of both the whole of Ukraine and each united territorial community is acute. A particularly urgent task in this context is the determination of local energy resources and, on this basis, the formation of the locations of biogas plants - stable energy sources of the community. The purpose of the work is to substantiate the principles of the location of biogas plants within territorial communities based on the use of an artificial neural network. To achieve the specified goal, the following tasks were solved: development of a methodical apparatus for the formation of the resource-raw material base of biogas production and substantiation of the principles of the location of biogas plants based on the use of an artificial neural network. The most important results of the research are the development of a methodical apparatus for the formation of the resource-raw material base of biogas production using the "Tripillia" melon base and the synthesis of the configuration of the location of biogas production using a neural network, which allows to significantly reduce the time spent on the justification and construction of energy-independent united territorial communities of Ukraine. An example of the application of the proposed methodical apparatus for determining the location of biogas plants in the Pereyaslav territorial community is presented.

РROBLEMS OF BUDGET PLANNING IN THE SYSTEM OF LOCAL FINANCE AND WAYS OF ITS IMPROVEMENT

The purpose of the study is to find a solution to problematic aspects of budget planning by analyzing the system of local finances and identifying opportunities for improving the budget planning mechanism. Because, in modern domestic science, in particular, considerable attention is paid to the issues of highlighting practical problems of the budget process and budget planning of local finances. However, there is no single definition of the concept of budget planning, its economic content, tasks and principles. To achieve the goal, general scientific methods were used: the method of scientific generalization ‒ to confirm the relevance of research in modern conditions; analysis and synthesis ‒ to understand the processes of reforming the territorial organization of power on the basis of decentralization as one of the key directions of systemic social transformations in Ukraine; scientific extrapolation and forecasting ‒ for further understanding that the local budget is gradually turning from a purely financial mechanism into a powerful means of influencing public opinion. The main results of the research, which form its scientific novelty, were: the search for a solution to problematic aspects of budget planning by analyzing the system of local finances and identifying opportunities for improving the budget planning mechanism, identifying the essence of the concept of «budget planning» and substantiating the organizational and legal foundations of budget planning; disclosure of local budgets as a link of the budget system with a presentation of the current state of the budget and budget indicators of the united territorial communities of Ukraine; coverage of the peculiarities of planning local budgets with a presentation of the problems of forming local budgets and ways to solve them. The practical significance of the obtained results is determined by the provisions of scientific novelty and the possibility of using research proposals and recommendations in the field of practical activities of local financial bodies of all levels, executive bodies of local councils, local state administrations, and relevant local councils.

Зарубіжний досвід використання муніципальних фінансових інструментів

The municipalities and united territorial communities of Ukraine after the Russian aggression have a huge deficit of financial resources to reconstruct all the destruction caused to the infrastructure. One of the possible ways to obtain funding is to attract private resources. The best practices of other states show that it is possible through the municipal financial instruments, particularly the municipal debt securities. The purpose of the article is to analyze the best practices of attracting financial resources by the municipalities and territorial communities and establish the most efficient financial instruments for Ukraine. It was determined that the municipalities use several mechanisms to attract additional funding and they are evolving continuously. Depending on the purpose for the allocation of the resources and financial health of the territorial community the local authorities choose the best and the most cost-efficient way to issue the debt securities and determine their nominal value, maturity, coupon interest rate and backing. It was established that the maturity and the type of the coupon interest rates depend heavily on the economic situation in general and the volatility on the capital markets, so the local authorities prefer to issue short and medium-term securities with the variable interest rates. For the capital projects the municipalities tend to issue revenue bonds. It was substantiated that for Ukraine it is preferable to issue medium term revenue bonds as they do not require the international credit rating and depend on the quality and efficiency of the investment project they are to finance. The service of the debt is at the cost of the revenues from the project so it is not an additional burden for the limited local budget resources.

Administrative and legal prerequisites for the economic development of united territorial communities under martial law

The article is devoted to the analysis of administrative and legal preconditions of economic development of united territorial communities in the conditions of martial law. The measures already implemented on the organization of financial independence of local budgets are studied and the prospects of further implementation of the measures of the mentioned municipal reform in the conditions of martial law are considered. Based on the conducted scientific analysis of administrative and legal bases for economic development of united territorial communities in Ukraine, the authors express their own proposals aimed at strengthening their material and financial base in the face of the challenges of martial law. It is noted that Ukrainian communities, which have become more effective through decentralization reform, are showing resilience even in wartime. Their main goal today is to create conditions for the provision of quality public services at the level closest to the citizen. The concept of OTG capability in martial law, as the ability to accumulate and rationally use available financial, material, human and other resources, as well as identify and use their reserves to meet current needs, needs of internally displaced persons, territorial development and military logistics , formation of OTG competitiveness in the future. Creating preconditions for economic capacity of territorial communities involves optimizing the financial and economic base of local governments, optimizing intergovernmental relations, forming effective local budgets that can ensure the performance of local government functions. -territorial units are communal property, natural resources, land. The problems of relocation of business and internally displaced persons, as well as the impact of these factors on the development of united territorial communities are considered. Guarantees of material and financial capacity of local self-government bodies in the conditions of martial law are covered. Martial law involves the provision of public authorities, military command, necessary to deter the threat, repel armed aggression and ensure national security.

ETHNOTURISM AS A FACTOR OF SOCIO-ECONOMIC DEVELOPMENT OF UNITED TERRITORIAL COMMUNITIES IN THE POST-WAR PERIOD

Abstract. The purpose of this article is to study ethnotourism and related types of tourism as an important factor in the development of territorial communities in the postwar period. The article considers the united territorial community as an object for the development of ethnotourism and, given that Ukraine has significant tourist and recreational potential and the availability of ethnotourism resources, it is established that each united territorial community has the opportunity to develop ethnotourism in its territory. It is noted that for the development of ethno-tourism in the united territorial communities it is important to hold various events that will represent original traditions, authentic rites and customs, unique national cuisine, hospitality of Ukrainians and increase the number of tourists. Ethnotourism is considered as an important factor in the restoration of national wealth to promote the development of national ideology of Ukraine and show the richness of Ukrainian culture both domestically and internationally. After all, ethnic tourism is an active way to study the history of its people. Potential tourists may be interested in religious sites, historical, cultural and architectural monuments. Ukraine retains the basic elements of traditional, material and spiritual culture, therefore, Ukraine has significant cultural, economic, educational potential for the development of ethnic tourism. The main aspects of ethnotourism development in the united territorial communities are considered: availability of tourist and recreational potential, relatively developed infrastructure, connections with other types of tourism, which are also developed in the united territorial communities, and formation of ethnotourism development plan. Prospects for the development of ethnotourism in the united territorial communities in Ukraine in the postwar period are outlined and the main directions of work on ethnotourism activities that will contribute to the socio-economic development of the united territorial communities.

TAX REVENUES OF BUDGETS UNITED TERRITORIAL COMMUNITIES: THEORETICAL ANALYSIS

Using general theoretical (synthesis, induction, deduction) and special (systematization, abstraction, component analysis) methods of scientific knowledge, the article examines the features of tax management in decentralization and analyzes tax revenues of the budgets of united territorial communities in Ukraine. The article describes the features of tax management of territorial communities in the context of decentralization and considers the changes that occur as a result. In the article the authors presented his own vision of the fiscal mechanism of territorial communities in the context of decentralization in terms of fiscal planning, fiscal control, fiscal support and fiscal regulation through the prism of financial norms and standards, financial limits and gaps, financial incentives and sanctions, regulatory support. The authors claims that the visualized indicators of budget execution of territorial communities in terms of revenues, expenditures and transfers are a new tool for budget analysis at the local level. The article considers the tools of tax management of territorial communities in the conditions of decentralization in the context of four stages, which are characterized by the author. Proposals and ways to reform the tax management of territorial communities in the context of decentralization are presented, including: the need to resume the indexation of regulatory monetary valuation of land and establish the indexation coefficient at the level of the real inflation index; continuation of non-application of benefits for land plots of railway transport. The article examines four classes of united territorial communities in the conditions of decentralization according to the structure and composition of tax payments.

FUNCTIONING OF UNITED TERRITORIAL COMMUNITIES AND IDENTIFICATION OF MAIN PROBLEMS OF ORGANIZATIONAL SUPPORT OF LOCAL BUDGET MANAGEMENT

The importance of the study of the united territorial communities functioning and the identification of the main problems of organizational support of local budget management are substantiated. It has been studied that the issues related to the development of organizational support of local budget management are insufficiently researched in the domestic scientific literature. The paper clarifies that the decentralization of government should ensure the democratization of society, combine administrative, political, fiscal decentralization and involves the transformation of the interaction between governmental agencies and citizens, NGOs and businesses. The regulatory framework for the reform process is provided. Problems of united territorial communities development are identified. One of the first of them is the problem of proper implementation of the territorial community functions, which is intertwined with the filling of the UTC budget, the formation of financial resources sufficient to adequately finance the urgent social needs of communities based on the principle of subsidiarity, implementation of their economic and technological development. Conditions for the formation of able-bodied territorial communities are provided. The own and delegated powers of the united territorial communities in Ukraine are studied. The factors and subjects of ensuring the financial capacity of territorial communities are singled out and generalized. As a result, the well-established interaction of the subjects of financial relations under the influence of both external and internal factors will help meet the legitimate needs and interests of local communities. The basic legislative bases of the mechanism of voluntary association of territorial communities are generalized. It is determined that the current state of local budgets does not seem to be the best, which hinders the complex tasks assigned to local authorities: scarcity of their own sources of income, almost complete dependence on the state budget, lack of transparency of budgetary relations in providing financial assistance from the center, additional assistance revenues and economic expenditure of budget funds. According to the analysis conducted by the authors, a set of problems of organizational support of local budgets is proposed.

THEORETICAL LOGOS OF FISCAL DECENTRALIZATION IN THE CONDITIONS OF PERMANENT TRANSFORMATION OF INTERBUDGETARY RELATIONS

The article examines the essential determinants of decentralization and its main elements. Considerable attention is paid to scientific and theoretical aspects of the impact of fiscal decentralization on local economic development. Priority aspects of realization of bases of fiscal decentralization in the Ukrainian administrative practice are covered. It is proved that the key idea of ​​fiscal decentralization is manifested in the achievement of financial autonomy by local governments through the accumulation of financial resources at a certain level of government. Emphasis is placed on the concept of fiscal federalism and its role in the socio-economic development of administrative entities of unitary states.
 It is argued that the construction of an effective system of inter-budgetary relations should take into account a range of measures to strengthen the own tax potential of the territorial community. It has been established that recently the tax potential of local self-government bodies has been identified by tax capacity at the expense of three taxes: personal income tax, property tax and single tax. The study showed that fiscal decentralization through the prism of tax, budget and debt instruments can provide a favorable socio-economic climate in local communities.
 A structural and logical scheme of the impact of key paradigms of fiscal decentralization on the development of united territorial communities in Ukraine has been built. It is proved that fiscal decentralization in the conditions of divergence of interbudgetary relations can become a catalyst for effective fiscal stimulus policy, as delegation of budgetary powers to lower levels, while improving the efficiency of budgetary resources, will allow more fully and regionally respond to regional development and local needs.

Проблемні аспекти процесу впровадження публічних механізмів розвитку територіальних громад

Розглянуто сучасні проблемні аспекти проведення децентралізації в Україні. Доведено необхідність вирішення зазначених проблем для подальшої оптимізації регіонального зростання. Визначено особливості впровадження публічних механізмів в умовах неврегульованого розвитку територіальних громад.

Integration of design in the hotel and restaurant business: effects for tourism and development of local communities

Introduction. The article examines the peculiarities of the integration of design in the hotel and restaurant business and determines its role in the process of attracting tourists and in the development of local tourism business. A number of recommendations have been formulated regarding the feasibility of developing eco and ethno-homesteads as new art forms of hospitality establishments, which is a driver of the development of green tourism in the united territorial communities of Ukraine. Goal. The purpose of the study is to analyze the influence of the design of the hotel and restaurant complex on the attractiveness of tourists and the development of the tourism industry of local communities. Method (methodology). The methodological base is made up of general scientific research methods adapted for the analysis of specific aspects of design in the hotel and restaurant business. Empirical methods, including observation and description, are used to gather primary data on design trends in the industry, while statistical methods allow for processing the collected information and identifying patterns and dependencies. Synthesis, induction and deduction are used to identify innovative design approaches that are integrated into the Ukrainian hotel and restaurant business. Google Trends analysis to track the dynamics of demand and interest in various design styles and concepts of the hotel and restaurant business that are gaining popularity among consumers in real time. A sociological survey is used as a tool to collect data from real and potential customers of the hotel and restaurant business regarding their preferences, expectations and impressions of the integration of design in hospitality services. Methods of abstraction and generalization help to form proposals for the use of design as a tool for the development of the hotel and restaurant business and its impact on the development of local communities and the attraction of tourists. The results. The article proves that design solutions have the greatest influence on the development of the hotel and restaurant business in the case when hotels or other forms of hospitality are chosen by tourists exclusively for recreation. Design plays a significant role in the processes of forming a positive image and attractiveness for eco-tourists and ethno-homesteads, because such locations are chosen by tourists not for temporary residence, but for recreation, therefore design is the basis for reflecting the authentic style, culture, architecture, customs and traditions of the region. Therefore, eco and ethnic estates, as recreation complexes, can be one of the main drivers of the development of green tourism and the local economy.

ОСВІТНІЙ АСПЕКТ УПРОВАДЖЕННЯ ЗМІН В ОБ’ЄДНАНИХ ТЕРИТОРІАЛЬНИХ ГРОМАДАХ

This article shows the justification of the methodological foundations of the changes implementation at the level of united territorial communities in Ukraine through the prism of the educational role. The impact of education on the ability of these communities to respond not only to daily challenges, but also to make strategic steps with a view to the long-term perspective is also shown. The article also tell us about the educational aspects of the sustainable development of united territorial communities, in particular, the participation in educational events of local self-government heads and other employees, whose activities are related with decision-makers at the community. At this article we can see, that their participation in international and domestic projects, trainings, seminars, both of a formal and informal nature, allows, even in critical situations, to continue activities at the sustainable development directions for their communities. This article focuses specifically on strengthening the educational aspect of the sustainable development methodology of united territorial communities as a significant factor in increasing the level of motivation of its members to implement positive changes at their communities.

ВПЛИВ ПОДАТКОВИХ ІНСТРУМЕНТІВ ФІСКАЛЬНОГО ФЕДЕРАЛІЗМУ НА СОЦІАЛЬНО-ЕКОНОМІЧНИЙ РОЗВИТОК ТЕРИТОРІАЛЬНИХ ГРОМАД

Anthropological values in the modern local economic development conduct to the rationalization of intellectual abilities in the focus of decision-making to expand the financial resources of united territorial communities. The article examines the current processes of financial support for the functioning of newly created administrative-territorial units during the decentralization reform. Elements of fiscal potential of territories are systematized, among which the main role belongs to tax revenues. The dynamics of revenues to local budgets in Ukraine is analyzed and the dependence of community budgets on such state regulatory instruments as subventions and dotations is established. Emphasis is placed on strengthening the budgetary autonomy of local governments on the principles of fiscal federalism, which are extensively used in the unitary states of the world. This approach will improve social standards and infrastructural development of local communities. Considerable attention is paid to the study of the role of local (property) taxes in stabilizing the financing of priority needs of the population of territorial communities. It is established that an extensively fiscal resource in the economic development of the regions of Ukraine is the real estate tax. This aspect is confirmed by foreign experience. Forecasting of real estate tax revenues other than land to the budget of the Ternopil City Territorial Community has been made. The forecast was based on two tax rates (1% and 1,5%). In the article is determined that the fiscal role of real estate tax, other than land in the structure of local taxes and fees of Ukraine is insignificant. The peculiarities of the post- war development of the economy of the united territorial communities in Ukraine on the basis of tax instruments of fiscal federalism are outlined.

The Importance of Human Capital in The Formation of Capable United Territorial Communities of Ukraine

Abstract. The study examined the modern state of human capital formation, accumulation and use in Ukraine and assessed it to be ambiguous. On the one hand, the improvement of certain qualitative characteristics such as increasing amount of the population with higher education, computer literacy, its ability to work in a market environment and run business are observed. On the other hand, destructive processes are taking place which especially true for the rural population (shortage of highly qualified personnel, depreciation of labor, unemployment, low level of innovations introduction and implementation, increasing poverty, reducing life expectancy, mortality exceeding birth rate, migration, unequal opportunities for education and health services, lack of infrastructure, opportunities for cultural development of cinema, theater, youth recreation areas, etc).
 The survey was conducted to find out the degree to which life quality had changed after unification and it reveals that only 10% of respondents in Kyiv oblast wanted their children to live in the community, while in Cherkasy oblast no one wanted to. In addition, 53% of the respondents considered the state of community development unsatisfactory, and only 17% considered it to be good.
 The study also reveals the low level of competence of local authorities heads and their executive committees, especially in the use of modern tools of public administration. However, significant reserves for human capital development have been identified, namely, investment in people and development of their professional qualities, which form modern productive abilities and turn them into the main productive knowledge-based force in the conditions of decentralization of power and participation of citizens in local self-government.
 The necessary cooperation of newly created communities with higher education institutions and the use of their potential for the formation, development of intellectual capital and further innovative development is proved. The mutually beneficial synergistic effect for their development is substantiated on the example of cooperation of the studied communities with the university.

Organizational and financial instruments of decentralization and development of united territorial communities in Ukraine: Poland’s experience

The formation of balanced budgets and increasing the financial potential of communities, a clear division of powers on the principle of subsidiarity, improving the efficiency of financial resources and stimulating community development have determined the relevance of Ukraine’s implementation of best practices in decentralization. The aim of the paper is to analyse the effectiveness of the decentralization process in Ukraine and assess the possibilities of financing the development of united territorial communities, identify the benefits of the Polish experience and determine the areas for their implementation in Ukraine. During the research, the methods of logical generalization and synthesis, comparative analysis, rating and integrated assessment of the financial capacity of the communities in Lviv region of Ukraine were used. Based on the study of foreign, in particular Polish, experience of decentralization, the key reasons for its insufficient effectiveness in Ukraine have been identified. The priority directions of the state policy are proposed and substantiated, and their implementation will allow to increase the efficiency of decentralization in Ukraine.

Formation the Project Maturity of Public Administration in implementation of Digital Transformation Projects

The purpose of this study is to substantiate the basic principles and prerequisites for the formation of project maturity of public administration for the successful implementation of digital governance projects. The relevance of this study is due to the need to implement the task of digital transformation of Ukraine by solving the problem of modernization of public administration on the basis of constant increase of project maturity of the organizations.The study proved the existence of a direct dependence of prospects for the implementation of digital transformation projects on the level of project maturity of public management. A variant of the project maturity model adapted to the local self-government body is being developed. The model assumes three levels of maturity of local governments. It has established that the majority of the created united territorial communities of Ukraine were characterized by the first two levels of maturity. The implementation of the maturity model makes it possible to assess the current state of the system, choose adequate tools for staff training, create conditions for continuous improvement and realization of the potential of the local community for the implementation of digital transformation projects.

Budget Monitoring of Capacity Indicators of United Territorial Communities of Dnipropetrovsk Region

nment system. Especially in formation of local budgets, and creation of a new powerful local government entity United Territorial Communities (UTCs). Despite the positive effect from delegating to local authorities solving of regional development issues, improving governance and increasing in local government spending these are not supported by a corresponding increase in the financial resources sufficient to cover it. Purpose. The purpose of the research is to analyze theoretical and practical aspects of effectiveness of the costs managing of budgets of the UTCs in Dnipropetrovsk region by calculating the communities’ own incomes per capita. Results. The authors explained origin of financial resources of the UTCs under the condition of a new redistribution of public finances between the levels of the Government. Significant effects from the adoption of the main regulations of the mechanism of formation of strong territorial communities have been identified. These are expansion of power in the newly formed UTCs by transferring part of the powers to the local level, obtaining the right of the UTCs to conduct direct intergovernmental budgetary relations, differentiation of taxes and fees between various levels of budgets, increasing the share of official transfers in local budgets through the introduction of an infrastructure subvention directly aimed at the development of UTC, as well as, through funding from the State Regional Development Fund, an interest of international donors in financing newly created communities, an introduction of medical and educational reforms. Indicators and formulas that allow assessing the financial capacity of local UTCs’ budgets are considered in the study. The calculation of UTCs’ own income per one registered resident in Dnipropetrovsk region was fulfilled. Small territories and low populated sizes of UTC generally lack high financial capacity as the calculations and surveys corroborate. This is due to the lack of sufficient human resources. The level of subsidization of budgets of Dnipropetrovsk region is determined. The efficiency of expenses for management of budgets of UTCs of the Dnepropetrovsk region is investigated. The volume of expenses of capital character and degree of their influence on filling of budgets of UTCs of the Dnepropetrovsk region is considered. Conclusions. The analysis of the activity of UTCs of Dnipropetrovsk region was fulfilled according to such indicators as own income per one inhabitant of UTC, subsidy of UTCs’ budgets; specific weight for the maintenance of the management staff in the financial resources of UTCs; efficiency of capital expenditures, and their impact on the filling of the budget of UTCs. The above mentioned indicators reflect the level of effective or inefficient development of UTCs, and make it possible to determine a need to attract financial, investment, labor resources, and make management decisions on health, education, spatial planning, and improve the provision of administrative services and more. Thus the issue of full monitoring of financial capacity of UTCs in Ukraine remains unresolved and needs improvement and further study.

The place of small agricultural entrepreneurship in the development of amalgamated territorial communities

The place of small agricultural entrepreneurship in the development of amalgamated territorial communities

Some aspects of administrative and legal support of provision of electronic public services by united territorial communities in Ukraine

The global development of information technologies, their wide application in all spheres of life require the transformation of state processes in accordance with modern conditions, in particular the provision of administrative and other public services in electronic form. The main purpose of translating administrative services into electronic format is to make public administration more efficient. After all, the translation of any administrative service into an online format requires its optimization, revision of the processes of interaction between authorities, the establishment of electronic interaction of state registers, and so on. Today, the sphere of public services includes services provided by executive bodies, local governments, enterprises, institutions and organizations belonging to the sphere of their management, as a result of the exercise of power by the subject of administrative services. An important role in building Ukraine as a social, legal, democratic state belongs to the introduction of decentralization reform, which determines the relevant processes of development of the institution of a united territorial community as the primary subject of local self-government. The creation of united territorial communities became the basis for the formation of a favorable living environment necessary for the full development of man, his self-realization and protection of rights. In modern conditions of progress of the information society, the reform of any industry involves the widespread use of information and communication technologies (hereinafter - ICT) to achieve the required level of efficiency and effectiveness. The introduction of effective information and communication innovations in the activities of united territorial communities is relevant, as it provides the best opportunities to focus on the needs of citizens. It is through the use of ICT that local authorities improve the conditions necessary to ensure that citizens properly exercise their rights and legally protected interests.

Social-economic Development of the United Territorial Communities and Development of a Strategy for Sustainable Development (сase of Ukraine)

The unification of territorial communities allows forming an effective and convenient system of management of the territory in which they live. However, the unification of territorial communities in Ukraine is uneven, which raises the question of why this is happening. The purpose of the study is to analyze the level of social-economic development of united territorial communities in Ukraine and the choice of sustainable development strategies (adaptation, innovation, anti-crisis) for UTCs of different levels, identify problems of social-economic development and outline areas to address them. Research methods: generalization and scientific abstraction; system-structural and comparative analysis; economic and mathematical modeling; clustering. It has been established that the unification of different territories in Ukraine took place unevenly (with different levels of social-economic development). The study found that the unification of different territories in Ukraine took place unevenly due to different levels of their socio-economic development. It has been established that throughout Ukraine, communities with a low and high level of development predominate and to a lesser extent with a medium level of development. According to the results of the analysis, territorial communities were grouped into 3 regional clusters: cluster 1 – UTCs and territories with a high level of social-economic development (Kyiv and 9 regions); cluster 2 – UTCs and territories with an average level of social-economic development (6 regions); cluster 3 – UTCs and territories with a low level of social-economic development (10 regions). It has been proved that the social-economic development of UTCs is ensured by the improvement of financial, innovative, and investment activities of enterprises operating in communities. It has been proposed to apply an adaptation strategy of sustainable development for the territories of cluster 1; for cluster 2 - innovative strategy of sustainable development; for cluster 3 - anti-crisis strategy of sustainable development. Continuation of research in terms of determining the impact of enterprises on the socio-economic development of UTCs is promising not only in scientific terms but also to address the applied problems of developing a strategy for sustainable development at the level of individual UTCs in Ukraine. The studied methodology for the unification of territorial communities can be used to predict the further formation of UTCs in Ukraine and can be applied for territorial and administrative reforms in countries with uneven regional development.

Measures of financial control over the development of united territorial communities

The purpose of the article is to substantiate new measures of financial control over the development of united territorial communities. The article examines the relevance of the introduction of a system of financial control over the development of united territorial communities in Ukraine. The authors prove that the main goal of proper financial control of the further development of the united territorial communities in Ukraine was actualized for the three reasons: rational distribution and efficient use of financial resources; ensuring the upward dynamics and territories’ sustainable development. The features, goals, and objectives of financial control of the development of territorial communities are outlined. The essence of the concept of financial control of the development of territorial communities is specified. The results of the analysis of several indicators of financial development of the united territorial communities in Lviv region are given and the conclusion about the disproportions of financial support of community development is systematized. The author's methodological approach to the analysis of the integral coefficient of financial capacity of territorial communities of the region is developed. The analysis of the state of financial capacity of the united territorial communities in Lviv region is carried out. The scientific novelty of the research lies in substantiating the author's methodological approaches to grouping and comparative analysis of united territorial communities based on indicators of income and expenditure, grants and subventions from the state budget, which allowed to identify the level of financial capacity and assess the effectiveness of the use of financial resources in each united territorial community in Lviv region. The practical significance of the research is that the implementation of the results of the financial capacity analysis can be used as informative and analytical measures of financial control over the development of local communities. Other perspective guidelines concerning measures of improvement of financial control in the processes of social and economic development of communities are outlined.