FINANCIAL AND BUDGETARY SUPPORT FOR THE SOCIO-ECONOMIC DEVELOPMENT OF AMALGAMTATED HROMADAS (TERRITORIAL COMMUNITIES) DURING THE WAR
Abstract
The mechanism for obtaining and using public funds through the main financial instruments, regulated by budgetary legislation, is an effective means of regulating the economic activities of territorial communities and almost the only source of financing for their development at the initial stages after unification. The analysis of the financial support of territorial communities under martial law is currently relevant.The aim of the study is to assess the financial support and state support for the socio-economic development of territorial communities in Ukraine and the impact of the war.The methodological basis of the study was: a systematic approach – for the theoretical definition of the essence of the financial support of territorial communities and their assessment; methods of comparative analysis and synthesis – to identify patterns of financial support and the structure of budgetary resources of territorial communities; statistical methods for assessing the effectiveness of financial support for territorial communities; graphic – to reflect the main trends in the formation of financial resources of territorial communities.The article considers the composition of the financial support of territorial communities, including in war conditions.The main sources of formation of incomes of local budgets are determined. The importance in the structure of incomes of territorial communities of the tax on the income of individuals is noted. The dynamics and structure of interbudgetary transfers in 2017-2021 are analyzed. Changes in the budgetary and tax legislation in connection with the war are considered.Apparently, there is a significant reduction in the revenue side of the local budgets of the communities on whose territory hostilities are being conducted. 305 territorial communities are located in areas of hostilities or are in temporary occupation, encirclement (blockade). In some areas, there is a noticeable increase due to the growth in the number of internally displaced persons. As a result of the growth in the number of military personnel and the size of their monetary allowance, the receipt of tax on personal income has a positive increase.
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