FEATURES OF FORMING THE FINANCES OF TERRITORIAL COMMUNITIES IN THE PROJECTION OF ENSURING THEIR SELF-SUFFICIENCE: THE EXPERIENCE OF LVIV OBLAST

Abstract

In the face of strengthening the security challenges caused by the military invasion of Russia into Ukraine, the residual negative effects of the pandemic for the sustainable progress of Ukraine in general, territorial communities assumed the main "burden" of problems. Given the new reality, the issue of formation of finances of territorial communities, and therefore an effective system of financial support for their sustainable development in new conditions is an important area of modern research. The purpose of the article is to carry out a problem-oriented analysis of the trends of formation of finances of territorial communities (on the example of Lviv region) in the projection of ensuring their financial self-sufficiency, and therefore increased the ability of local self-government. The implementation of a holistic study is possible due to the use of general scientific methods of research: comparative analysis, grouping, synthesis, generalization. The research was conducted on the example of the Lviv region, because: this region is one of those who actively became involved in the reform of the administrative-territorial structure; It has a large number of cities of regional importance (which allows you to make interesting analytical comparisons between different types of communities) and in the conditions of martial law, the region is a rear, which is a great test to strengthen the self -sufficiency of communities. According to the results of the analysis, certain conclusions and generalizations were made, among which: a) in the context of the unification of territorial communities, an approach to accumulation within most administrative-territorial formations of a sufficient resource base is preserved, which is a prerequisite for their ability to self-development and ensure self-sufficiency in the long term; b) a noticeable growing gap was revealed between financially capable and "financially weak" communities, which historically, due to the lack of sufficient number of powerful taxpayers, cannot ensure their self -sufficiency; c) significant powers that are not supported by financial resources were transferred to the basic level, and therefore the "burden" on the exercise of delegated powers and then lies on the shoulders of local self -government of territorial communities. The practical value of the research results can be seen in the possibility of local self-government bodies taking into account the received assessments when developing measures to strengthen the capacity and self-sufficiency of territorial communities.