PROBLEMS OF CREATING ACCOUNTABILITY OF THE UNITED TERRITORIAL COMMUNITIES OF UKRAINE IN THE SPHERE OF SUSTAINABLE DEVELOPMENT

Анотація

The purpose of this research is search of the solution of problem aspects of formation of self-sufficient, financially wealthy communities by the analysis of impact of the budgetary decentralization on formation of local budgets and budgets of the joint territorial communities (UTC) and acquaintance with rules of drawing up the reporting on budget implementation, about network, states and the contingents. Methodology. During the writing of the paper, the following research methods were used: the search for available methodological and scientific literature, comparison, clarification of causal relationships, systematization, analysis of documentation and results of researchers' work on the problem of the conducted research and expert evaluation. Results. To date, budgetary decentralization is the most effective and efficient way to ensure the financial autonomy and sustainability of local authorities by transferring to them powerful sources of budgetary revenues previously allocated to the central government and expanding the base of territorial units. That is, the introduction of a new model of financial support for local budgets is to expand the rights of local authorities, the sources of their formation, give them full budgetary autonomy and create a real ground for the exercise of their powers. And in connection with the amendments to the Budget Code on the introduction of medium-term planning, the issue of reporting and evaluation of the effectiveness of budget programmes is relevant for financial services workers. Practical implications. The UTC reporting system in Ukraine does not fully take into account all aspects of sustainable development and does not allow

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