Financial sources of support for economic development of territorial communities

Анотація

The article is aimed at highlighting the peculiarities of using various sources of financing for economic regional development of countries. This study uses various methods of scientific research, in particular, methods of economic and statistical analysis, description, systematization, logical generalization, induction and deduction. The article analyzes the revenues of local communities in the UK for the period 2017-2022. In particular, the structure of revenues, the distribution between communities’ own revenues and grant funds were analyzed. The presentation of the Danish experience included an analysis of the local community financing system, including a map of the country, taking into account the implementation of the structural reform. Particular attention was paid to the main sources of funding: tax revenues and intergovernmental transfers. The rates of some local taxes as of 2024, such as municipal tax, church tax, labor market tax, and land tax, are systematized. Furthermore, the article describes and systematizes the experience of financing local communities in France, where tax revenue mechanisms, grant support, and financial equalization instruments that ensure the sustainable development of territorial communities are considered. The structure of local budget revenues for the period from January 1 to April 4, 2024 is examined using economic and statistical methods

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