THEORETICAL AND METHODOLOGICAL APPROACHES TO THE RESEARCH OF FINANCIAL PROVISION OF THE DEVELOPMENT OF MUNICIPAL EDUCATION IN THE CONDITIONS OF FISCAL DECENTRALIZATION

Анотація

This article examines the theoretical and practical aspects of financial support for education development at the municipal level under fiscal decentralization in Ukraine. It is determined that in the context of public administration system transformation, a new model of education funding is crucial. This model is aimed at increasing the independence of territorial communities and the efficiency of budget resource utilization. The study identifies the main directions of change in the local government system, driven by the transfer of powers and resources to local self-government bodies, which promotes financial autonomy and the formation of communities’ own financial and educational policies. It is noted that fiscal decentralization allows for a flexible response to the educational needs of the population, taking into account local specifics, socio-economic challenges, and opportunities for partnerships with the private sector and non-governmental organizations. The main sources of municipal education funding are outlined, including personal income tax, the education subvention from the state budget, local taxes and fees, targeted programs, institutions’ own revenues, and extrabudgetary sources such as grants, charitable contributions, and public-private partnerships. The article explores the features of budget equalization mechanisms as tools for ensuring financial fairness and balanced community development, which helps overcome inter-territorial disparities. Special attention is paid to the factors influencing the effectiveness of education funding at the local level. These factors include the quality of management decisions, the availability of qualified personnel, the capacity for strategic planning, transparency of budget processes, and the accountability of local authorities. In conclusion, it is argued that the sustainable development of municipal education is possible only by combining regulatory clarity, the institutional and resource capacity of territorial communities, and the formation of educational development strategies tailored to the needs of specific communities.

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