ЗАБЕЗПЕЧЕННЯ ФІНАНСОВОЇ СПРОМОЖНОСТІ ОБ’ЄДНАНИХ ТЕРИТОРІАЛЬНИХ ГРОМАД

摘要: In the context of decentralization reform, issue ensuring financial capacity united territorial communities (UTG) remains relevant and needs further study. The article examines current state sources OTG Ukraine in economic conditions. The relationship between reform country’s budget system, which promotes autonomy regions OTGs created their territories, has been studied. composition structure revenues expenditures local budgets for 2014—2018, form basis financing budgets, are analyzed. It was revealed that main share is made up official transfers from budget. conclusion on gradual increase revenue side during period. analysis resources incomes expenses groups territory 2019 revealed. Significant differentiation testifies to inequality development territories resource maintenance quality public services received by residents respective OTGs. The necessity studying implementing positive experience EU countries carrying out self-government reforms substantiated. emphasized creation State Fund Regional Development provided an opportunity minimize corruption component distribution funds competitive selection projects funding. insufficiency support proposed expand range ensure OTG, adding them investment, credit, grant components startup OTG.