FINANCIAL CONCEPTUAL FRAMEWORK OF FINANCIAL PROVISION FOR ADMINISTRATIVE-TERRITORIAL REFORM: SYSTEMATIZATION OF DEFINITIONS

Анотація

The research is aimed at theoretical and methodological substantiation and development of a standardized terminological map for financial provision of administrative-territorial reform in Ukraine with the goal of unifying definitions, operationalizing them, and enhancing reproducibility of assessments in norm-setting, analytics, and budgetary management. Unlike fragmented approaches, a systematic structuring of the conceptual space around seven functional blocks is proposed: system core (financial provision, local finances), revenues (own, assigned, fund allocation), transfers (basic, reverse subsidies, subventions), equalization (tax capacity index, thresholds), principles (subsidiarity, local autonomy), instruments (development budget, public-private partnership, municipal borrowing), and evaluation indicators (financial autonomy index, efficiency/effectiveness, debt burden, liquidity). It is substantiated that the absence of a unified terminological system generates semantic gaps between legal, statistical, and managerial interpretations, complicates law enforcement, and reduces manageability of budgetary processes, while the proposed map enhances transparency of redistribution, data comparability, and accountability. The practical value lies in creating a unified conceptual and methodological foundation for adjusting equalization and investment mechanisms considering debt sustainability and KPIs, while prospects for further research are related to integrating service expenditure standards, regional cost deflators, and developing automated monitoring systems based on unified terminology. Implementation of the proposed approaches will contribute to improving transparency of resource redistribution, data comparability between territories, and quality of financial management under reform conditions. Prospects for further scientific research are connected with expanding the map toward integrating service expenditure standards, regional cost deflators, and developing automated monitoring systems based on unified terminology.

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