Забезпечення фінансової спроможності об’єднаних територіальних громад в умовах децентралізації
Ensuring the financial probability of the united territorial communities in the conditions of decentralization

Summary/Abstract: Subject of research is the sources of funding for the social development of united territorial communities (UTC). The purpose of the article is to determine the prospects and measures to attract financial resources for the development of local communities in a decentralized environment. Methods which were used in course of research: method of system-structural analysis and synthesis, method of comparative analysis, generalization, statistical, general scientific, special methods of scientific knowledge and other research methods. Study results.The article identifies the main obstacles to effective financial support for the development of territorial communities, considers some experience in finding and raising funds for the development of territories, describes the sources of such funds. Measures that will contribute to the investment attractiveness of the territory are analyzed and substantiated. Application of results. The results of the study can be used by the united territorial communities for the formation of financial resources, as well as in higher education institutions in the teaching of economic disciplines. Conclusions. After conducting the research, it should be noted that the process of uniting territorial communities in Ukraine and, consequently, attracting financial resources to their budgets is a rather complex process and therefore requires consolidation of efforts at all levels of government and support from European partners. Due to the reform of decentralization of management in Ukraine, capable territorial communities should be created that are able to ensure the development of the territory, quality provision of social services and promote the well-being of their residents and Ukraine in general. It is determined that the main sources of funds for socio-economic development of UTC are: international technical assistance, additional subventions from the state budget to local budgets for the formation of community infrastructure, local taxes from businesses.

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