Державна підтримка розвитку громад в умовах фінансової децентралізації ; State support for the development of communities in the conditions of financial decentralization

Abstract

Узагальнено повноваження органів місцевого самоврядування та ресурсне забезпечення їх реалізації. Розглянуто напрями державної фінансової підтримки розвитку громад в умовах децентралізації влади. Визначено можливості економічного розвитку громад за рахунок державної підтримки. Обґрунтовано необхідність стимулювання створення та розвитку економічно спроможних громад. ; Problem setting. An important task of the state is the creation of material, financial and organizational conditions for the formation of capable communities, the implementation of local government authorities' own and delegated functions, and the improvement of the well-being of the inhabitants. In addition to powers, local authorities receive additional resources and financial basis. The topical task of the financial decentralization is to provide the necessary amount of financial resources for the implementation of the specified activity. In modern conditions, stimulating decentralization processes from the state budget provides significant financial resources for community development, as well as mechanisms for the formation of local budgets.Recent research and publications analysis. Finding sources of funding for the development of territories is a constant focus of both academics and practitioners. Among the officials at the highest level, these aspects are covered by V. Hroisman, H. Zubko, N. Bondarchuk and others. Experts from the EU programs and scientists made a significant contribution to the formation of the national system of financial support for the development of communities: O. Hladka, Ya. Kaziuk, O. Krainyk, K. Meddok, H. Medouse, A. Tkachuk, Yu. Tretiak, O. Kalashnikova, Î. Mrinska and others.Highlighting previously unsettled parts of the general problem. In spite of the considerable interest in problems of the financial provision for the development of communities in the conditions of decentralization among scholars and practitioners, in our opinion, it is advisable to study in detail various areas of state financial support for the local development, in particular, United territorial communities.Paper main body. In the process of decentralization, the United territorial communities move to direct inter-budget relations with the state budget, receive powers and resources, including financial, which have cities of regional significance. By introducing decentralization reform, the state actively encourages and finances local and regional development. Public financial support for the development of communities during the last 5 years (from 2014 till 2018) has increased by almost 40 times and continues to grow. To strengthen the economic capacity of the territories, a subvention from the state budget to local budgets for the formation of the infrastructure of newly created communities is foreseen. Financing of the investment programs and regional development projects aimed at developing regions, creating the infrastructure of industrial and innovation parks, sports infrastructure and meeting the priorities defined in the State Strategy for Regional Development for the period up to 2020 can be carried out at the expense of the State Fund for Regional Development. In addition, there was founded the funding for the construction of sports facilities, a subvention for the development of medicine in the countryside, funds for supporting sectoral regional policy, and the state budget for 2019 there is provided with a subvention for the construction, reconstruction, repair and maintenance of public roads. In order to exercise their powers, there have been transferred into the local budgets, a single tax, corporate income tax and the tax of financial institutions of communal property, property tax (real estate, land, transport) and 60% of the income tax of natural persons. Local authorities are empowered to approve their own budgets, regardless of the adoption of the law on the state budget. Having received additional government-delegated powers, United territorial communities (UTC) receive corresponding transfers: dotations, educational and medical subventions, etc. In assessing the results of financial decentralization, it is worth noting the growth of local budgets and the significant acceleration of local budget revenue growth in the comparison to the average figures all over Ukraine. Conclusions of the research and prospects of further studies. Modern processes of budget decentralization facilitate the implementation of socio-economic development of territories, allow increasing revenues to local budgets for the implementation of powers, and stimulate local authorities and communities to search and implement potential priority measures and projects, which will ultimately have a positive effect on the community development. The received in a result of reforms powers and resources allowed local authorities to make decisions on the socio-economic development of the territories, the formation of the investment attractiveness of the territories, the possibilities of creating and updating educational, medical, transport, housing and communal infrastructure. Further research should substantiate measures on the completeness of reforms and the search for new opportunities and sources of financing local economic development.