THE LEGAL SUPPORT FOR THE FINANCIAL CAPACITY OF TERRITORIAL COMMUNITIES’ ASSOCIATIONS IN FRANCE

Анотація

Тhe article deals with the peculiarities of the French legal framework for ensuring the financial capacity of territorial communities. It is found out that in order to increase the vitality of communes and the efficiency of their activities, French law offers two options: the merger of several communes into one and the association on the basis of cooperation between them. It is observed that preference is given to the associations of intercommunal cooperation, and among such associations, those with their own taxation regime predominate. It is stated that the financial capacity of the communes is achieved primarily through their own resources and revenues to the joint budget, a significant share of which are taxes and fees, as well as financial support from the state. According to the results of the study, it is concluded that the financial capacity of territorial communities is an indicator of appropriate allocation and use of available resources in accordance with local needs as well as an effective factor in social and economic development of individual territories and the state as a whole.

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