MONITORING THE LEVEL OF DOTATIONS OF BUDGETS OF THE TERRITORIAL COMMUNITIES OF THE VOLYN REGION

Abstract

The article examines the reform of the budget equalization of territorial communities in Ukraine. The current state of subsidies, which are an effective method of regulating budget filling, is analyzed. A comparative analysis of subsidized provision of the regions of Ukraine was conducted and its differentiation was revealed. Subsidy provision of the Volyn region in terms of basic and reverse subsidy was studied and a low level of financially capable communities was revealed. Calculations of the subsidization of territorial communities were carried out, divided into groups by population size, and it was found that communities with a small number of residents are the most financially insolvent. Therefore, proposals were made to improve the level of welfare of communities, namely changes in the state regulation of budget equalization and assistance to local self-government in improving the filling of budgets with their own funds