FINANCIAL ASPECTS OF THE FUNCTIONING OF UTC IN UKRAINE
Abstract
The article examines the specifics of the formation of revenues and expenditures of united territorial communities in Ukraine after the completion of the main stage of administrative reform and budget decentralization. The key factors affecting the sources of revenue of the UTC, as well as the basis of the directions of expenditures for the development of territorial communities, are determined. The importance of financing investment projects contributing to the sustainable development of territories has been determined. A set of measures aimed at improving the financing of the UTC in the conditions of destabilization of the state's financial system is proposed.
Analysis of the current situation and identification of community development needs. This stage should precede the formation of plans to increase competitiveness, and its main task is to answer the question - what exactly needs to be achieved, what resources and how much is available to the local community and whether they are enough to implement the plans.
The second important aspect of the analytical activity should be the study of the needs of the local population and business structures, the study of their vision of the development of the territorial community. It is no secret that the main goal of decentralization reform is to transfer decision-making powers to local governments, which know best the needs of the population. Therefore, the widest possible consideration of public opinion will allow to form such development plans of the territory, which will receive comprehensive support from local residents and local businesses, which will automatically increase the effectiveness of plans and tasks to increase the competitiveness of UTC.
Formation of plans to increase the competitiveness of UTC. At this stage, first of all, it is necessary to determine the mission of the strategic community development plan. This is necessary to maximize the need for and relevance of the tasks to be identified in the plan and to ensure that all stakeholders involved in the implementation of this plan understand this relevance. Accordingly, the next element of planning will be to determine the priority areas of development of the territorial community and on their basis to determine measures to improve its competitiveness. The key point here is to align priorities with available resources that should ensure the implementation of the plan.
In our opinion, the most important stage of increasing the competitiveness of united territorial communities is the implementation of the set tasks and plans. At the same time, this stage for the UTC itself is to establish a system of administrative regulation of the implementation of pre-defined plans, as the direct implementation of development projects is carried out by business entities in the implementation of investment or infrastructure projects. Therefore, at this stage the local community is required to form an effective system for monitoring the implementation of plans and bring the management structure of the local community to a level where it will be able to monitor the implementation of UTC decisions and carry out their prompt correction and refinement accordingly and depending on the strategic development plan. and an overall increase in the competitiveness of UTC
