MECHANISM FOR ENSURING FINANCIAL SECURITY OF TERRITORIAL COMMUNITIES: THEORETICAL CONCEPTUALIZATION
Abstract
The article substantiates that the effective functioning of the financial system of each country is closely related to ensuring a sufficient level of its financial security. The author examines the peculiarities of ensuring financial security of territorial communities. The author defines the essence of financial security of territorial communities in the context of decentralization and establishes the place of financial security of territorial communities in global financial security. A critical analysis of the scientific approaches of domestic scholars to understanding the essence of the mechanism of financial security of territorial communities and their structuring is carried out. The author's own vision of the mechanism of financial security of territorial communities is proposed as a set of financial relations of the functional components of financial security of territorial communities, which ensure their financial self-sufficiency and financial viability, as well as determine the vectors of socio-economic development of the territorial community on the basis of the current legislative and regulatory framework and are implemented through the use of financial methods, financial levers and financial instruments. It is substantiated that in the structure of the mechanism of financial security of territorial communities it is advisable to distinguish two components: the organizational and legal mechanism of financial security and the financial mechanism of financial security of territorial communities. The organizational and legal mechanism is proposed to include the goals, financial interests of the threat, dominants, principles and functions, risks, information and regulatory support, subjects, objects, criteria and conditions of financial security of territorial communities. The financial mechanism of financial security of territorial communities is proposed to be structured as follows: financial methods, levers and tools that implement the mechanism of financial self-sufficiency, the mechanism of financial capacity, the mechanism of tax, budgetary, debt security of territorial communities and the mechanism of improving regulatory and legal support.The mechanisms for ensuring the financial security of territorial communities identified in the article allowed to identify priority areas for its strengthening.
References
Літвінов О. С., Капталан С. М. Сутність та види механізмів в економіці. Східна Європа: економіка, бізнес та управління. 2017. Вип. 6. С. 146–149.
Мунько А. Ю. Політика фінансової безпеки територіальних громад: розробка, реалізація, оцінювання. Таврійський науковий вісник. Серія: Публічне управління та адміністрування. 2022. № 1. С. 66–72. DOI: https://doi.org/10.32851/tnv-pub.2022.1.9
Стащук О. В. Бюджетна ефективність територій в умовах децентралізації. Економічний часопис Волинського національного університету імені Лесі Українки. 2021. № 1(25). С. 98–104. DOI: https://doi.org/10.29038/2786-4618-2021-01-98-104
Микитюк І. Фінансова стійкість та безпека місцевого бюджету. Вісник КНТЕУ. 2013. № 1. С. 86–97.
Кириленко О., Стащук О. Оцінювання макроекономічних чинників формування фінансової безпеки України. Світ фінансів. 2017. Вип. 2. С. 7–16.
Барановський О.І. Філософія безпеки: монографія : у 2 т. Київ : УБС НБУ, 2014. Т. 1: Основи економічної і фінансової безпеки економічних агентів. 831 с.
Виклюк М. І. Структура фінансової безпеки регіону та характеристика її складових. Ефективна економіка. 2012. № 10. URL: http://www.economy.nayka.com.ua/?op=1&z=1485
Василик О. Д. Теорія фінансів : підручник. Київ : НІОС, 2003. 416 с.
Фінанси: вишкіл студії : навч. посіб. / За ред. д.е.н., проф. Юрія С. І. Тернопіль : Карт-бланш, 2002. 357 с.
Litvinov O. S., Kaptalan S. M. (2017). Sutnistʹ ta vydy mekhanizmiv v ekonomitsi [The essence and types of mechanisms in the economy]. Skhidna Yevropa: ekonomika, biznes ta upravlinnya – Eastern Europe: Economy, Business and Management, 6, 146–149. [in Ukrainian]
Munʹko A. YU. (2022). Polityka finansovoyi bezpeky terytorialʹnykh hromad: rozrobka, realizatsiya, otsinyuvannya [Financial security policy of territorial communities: development, implementation, evaluation]. Tavriysʹkyy naukovyy visnyk. Seriya: Publichne upravlinnya ta administruvannya – Taurian Scientific Herald. Series: Public management and administration, (1), 66–72. DOI: https://doi.org/10.32851/tnv-pub.2022.1.9 [in Ukrainian]
Stashchuk O. V. (2021). Byudzhetna efektyvnistʹ terytoriy v umovakh detsentralizatsiyi [Budgetary efficiency of territories in conditions of decentralization]. Ekonomichnyy chasopys Volynsʹkoho natsionalʹnoho universytetu imeni Lesi Ukrayinky – Economic Journal of Lesya Ukrainka Volyn National University, 1(25), 98–104. DOI: https://doi.org/10.29038/2786-4618-2021-01-98-104 [in Ukrainian]
Mykytyuk I. (2013). Finansova stiykistʹ ta bezpeka mistsevoho byudzhetu [Financial sustainability and security of the local budge]. Visnyk KNTEU – Bulletin of KNTEU, 1, 86–97. [in Ukrainian]
Kyrylenko O., Stashchuk O. (2017) Otsiniuvannia makroekonomichnykh chynnykiv formuvannia finansovoi bezpeky Ukrainy [Estimation of macroeconomic factors in the formation of financial security of Ukraine]. Svit finansiv, 2, 7–16 [in Ukrainian]
Baranovsʹkyy O.I. (2014). Filosofiya bezpeky: monohrafiya : u 2 t. [Philosophy of security: monograph: in 2 vols.] Vol. 1: Osnovy ekonomichnoyi i finansovoyi bezpeky ekonomichnykh ahentiv [Fundamentals of economic and financial security of economic agents]. Kyiv : UBS NBU. 831 p. [in Ukrainian]
Vyklyuk M. I. (2012). Struktura finansovoyi bezpeky rehionu ta kharakterystyka yiyi skladovykh [The structure of financial security of the region and characteristics of its components]. Efektyvna ekonomika – Efficient economy. № 10. Available at: http://www.economy.nayka.com.ua/?op=1&z=1485 [In Ukrainian]
Vasylyk O. D. (2003). Teoriya finansiv : pidruchnyk [Theory of finance: a textbook]. Kyiv : NIOS, 416 s. [in Ukrainian]
Finansy: vyshkil studiyi : navch. posib. (2002). [Finances: study studies: education. manual] / Za red. d.e.n., prof. Yuriya S. I. Ternopilʹ: Kart-blansh, 357 s. [in Ukrainian]
This work is licensed under a Creative Commons Attribution 4.0 International License.
