УДОСКОНАЛЕННЯ МЕХАНІЗМУ ЗАБЕЗПЕЧЕННЯ СПРОМОЖНОСТІ ОБ’ЄДНАНИХ ТЕРИТОРІАЛЬНИХ ГРОМАД В УКРАЇНІ

Анотація

The article elaborates the concept and content of decentralization, defines its purpose, types, interpretation of the concept by various scholars and the official glossary of the site on reform, analyzes the practices of development and capacity building of territorial communities in Ukraine.The results of the decentralization process in Ukraine as of the beginning of 2020 are studied and the directions of improving the use and filling of the local budget in the conditions of financial decentralization are determined on the example of Malodanilivka united territorial community.The financial relations arising in the conditions of decentralization of financial resources, in particular in the process of formation and use of funds by newly created OTG, chronology of formation of the legislative basis which became the basis for realization of reform are investigated and the basic budget-forming resources formation of affluent communities, identification of the need for budget equalization and indicators that help assess the financial sustainability of budgets.On the example of the Malodanilivka united community, the receipt of funds was studied and analyzed, the largest budget-generating taxpayers of the community were identified.An example of calculation of the index of tax capacity and coefficients responsible for efficiency, budget balance by quarters is given.The directions of directing funds and priority investment zones are determined.Recommendations for improving the use of local budget funds of Malodanilivska OTG and identifying additional resources of the revenue base have been developed.Emphasis is placed on the main mechanisms of territorial development and methods of assessing the capacity of territorial communities in Ukraine, researched and substantiated theoretical provisions and developed practical recommendations on the example of Malodanilivka united territorial community to improve the organization of territorial community participation in local development.

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