FINANCIAL PROVISION OF TERRITORIAL COMMUNITIES OF WESTERN UKRAINE UNDER THE CHALLENGES OF WAR

Анотація

Shulyk Yu.V., Hontar M.V. FINANCIAL PROVISION OF TERRITORIAL COMMUNITIES OF WESTERN UKRAINE UNDER THE CHALLENGES OF WAR Purpose. The aim of the study is to analyse the financial resources of territorial communities of the Western regions under the influence of wartime factors and capital relocation, their dependence on state financing, and to assess the investment attractiveness of the regions of Western Ukraine. Methodology of research. Scientific works of scientists, regulatory and legislative acts of Ukraine on budget legislation for the study of financial resources of communities are the theoretical and methodological basis of the study. The following methods were used in the research process: abstract and logical (to determine the essence and significance of community financial resources), monographic (to study the peculiarities of financing Ukrainian communities during the wartime period), analysis and synthesis (to analyse the financial provision of communities, identify financing features and the need for changes). Findings. The financial resources of territorial communities of the Western regions of Ukraine under the influence of wartime factors and capital relocation were analysed. Revenues, including tax revenues and official transfers, and expenditures per community by western regions in 2021–2025 were examined. The results of the assessment of the financial capacity of territorial communities by Western regions were analysed. Based on the conducted analysis of communities in eight Western regions of Ukraine (Lviv, Ternopil, Ivano-Frankivsk, Khmelnytskyi, Volyn, Rivne, Chernivtsi and Zakarpattia regions), the changes in their financial provision under wartime conditions were determined. Originality. For the first time, it has been substantiated that under conditions of a full-scale invasion, martial law acts not only as a destructive factor but also as a specific catalyst for the spatial and financial transformation of communities in western Ukraine. This has made it possible to identify a shift in the paradigm of local budget formation, where the priority moves from external subsidies to the mobilization of internal tax sources generated by relocated businesses and new logistics chains. Further development has been given to the conceptualization of the activation of internal financial potential and the investment attractiveness of communities as determinants of the strategic resilience of territories. Unlike existing approaches, this makes it possible to distinguish between industrial and logistics centres and financially vulnerable, subsidy-dependent territories. This will facilitate the consideration and implementation of best practices in local resource management and contribute to balancing territorial development. Practical value. The obtained research results provide a basis for addressing practical issues for local self-government bodies regarding the improvement of strategic priorities of community development, strengthening their financial provision and investment attractiveness. Key words: financial resources, communities, local budgets, tax revenues, official transfers, investments.

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