Suchergebnisse

The article analyzes the activities of local self-government bodies at the level of united territorial communities through the analysis of programs of integrated community development planning, their stages and problems that arise in their development. Approaches to researching the content of community development potential are identified. The main problems that hinder capacity development, have been identified: low level of organizational capacity of local self-government bodies, lack of organizational strategy and organizational processes, low level of interest and awareness of the processes of local self-government reform and lack of certainty in the land legislation.

Problem setting. The success of United Territorial Communities development depends on stimulating their financial capacity. Effective use of local resources, availability of business entities, developed infrastructure is capable of ensuring the successful development of the territorial community. By forming their financial capability, territorial communities become management entities and are given real opportunities to carry out their powers.Highlighting previously unsettled parts of the general problem. The current stage of development of local self-government is characterized by a full understanding of the need for change, provided that the development of territorial communities and the study of their financial capacity. Thus, it is important to pre-calculate its financial capacity, which will assess the benefits and risks of such an association, determine the need to find additional funds and organize expenditures. At the same time, the approaches to the analysis of communities' financial capacity have not been fully explored. Paper main body. The carried out analysis of data of the performance of local government budgets of United Territorial Communities has shown a significant increase in several regions. At the same time, the analysis showed that the rate of growth of own incomes per inhabitant in different regions differs more than twice. This indicates the necessity to find additional opportunities to increase the revenues into the local budgets by attracting businesses to their territories. Successful business development, creation of comfortable working conditions for businesses helps to increase the financial resources, which the community would receive. Important documents that help attract investors are the existence of a strategic plan and a master plan for the development of the territory. The development of the territory planning scheme contains important information for potential investors, as it substantiates the needs of the territorial community and arranges the public, civil and private interests. Another important aspect of meeting the financial needs of the territorial community is the formation of the optimal structure of the expenditure part of the budget. It is vital to carry out a constant analysis of budget expenditures, transparency and publicizing the results of the analysis, which will prevent cases of their irrational spending.Conclusions of the research and prospects for further studies. Thus, when forming a new OTG, it is important to pre-calculate its financial capacity, which will assess the benefits and risks of such an association, determine the need to find additional funds and organize expenditures. This analysis also provides an opportunity to analyze and compare the results of their financial activities with the results of other communities, both in their region and in neighboring one. It will also provide an opportunity to see the strengths and weaknesses of the community, focus efforts on strengthening financial capacity and the rational use of funds to provide quality public services to community residents. The financial and budgetary component determines the degree of decentralization of its powers and influences the socio-economic development of a particular territory. Decentralization of budgetary resources enhances the overall responsibility for increasing the revenues into the local budget for the benefit of the local territorial community. Therefore, the formation of the financial capacity of territorial communities is an important task of our time and the search for opportunities to intensify this process is an important question of future research. ; Розглянуто питання фінансового стимулювання розвитку об'єднаних територіальних громад (далі – ОТГ) в умовах продовження реформи децентралізації. Показано роль фінансово-бюджетної складової децентралізації управління на місцевому рівні. Проаналізовано окремі показники виконання місцевих бюджетів об'єднаних територіальних громад в усіх областях України. Сформовано умови ефективного виконання власних та делегованих повноважень органами місцевого самоврядування. Показано шляхи реалізації інвестиційних можливостей шляхом використання як фінансових, так і природних та людських місцевих ресурсів.

Problem setting. The success of United Territorial Communities development depends on stimulating their financial capacity. Effective use of local resources, availability of business entities, developed infrastructure is capable of ensuring the successful development of the territorial community. By forming their financial capability, territorial communities become management entities and are given real opportunities to carry out their powers.Highlighting previously unsettled parts of the general problem. The current stage of development of local self-government is characterized by a full understanding of the need for change, provided that the development of territorial communities and the study of their financial capacity. Thus, it is important to pre-calculate its financial capacity, which will assess the benefits and risks of such an association, determine the need to find additional funds and organize expenditures. At the same time, the approaches to the analysis of communities' financial capacity have not been fully explored. Paper main body. The carried out analysis of data of the performance of local government budgets of United Territorial Communities has shown a significant increase in several regions. At the same time, the analysis showed that the rate of growth of own incomes per inhabitant in different regions differs more than twice. This indicates the necessity to find additional opportunities to increase the revenues into the local budgets by attracting businesses to their territories. Successful business development, creation of comfortable working conditions for businesses helps to increase the financial resources, which the community would receive. Important documents that help attract investors are the existence of a strategic plan and a master plan for the development of the territory. The development of the territory planning scheme contains important information for potential investors, as it substantiates the needs of the territorial community and arranges the public, civil and private interests. Another important aspect of meeting the financial needs of the territorial community is the formation of the optimal structure of the expenditure part of the budget. It is vital to carry out a constant analysis of budget expenditures, transparency and publicizing the results of the analysis, which will prevent cases of their irrational spending.Conclusions of the research and prospects for further studies. Thus, when forming a new OTG, it is important to pre-calculate its financial capacity, which will assess the benefits and risks of such an association, determine the need to find additional funds and organize expenditures. This analysis also provides an opportunity to analyze and compare the results of their financial activities with the results of other communities, both in their region and in neighboring one. It will also provide an opportunity to see the strengths and weaknesses of the community, focus efforts on strengthening financial capacity and the rational use of funds to provide quality public services to community residents. The financial and budgetary component determines the degree of decentralization of its powers and influences the socio-economic development of a particular territory. Decentralization of budgetary resources enhances the overall responsibility for increasing the revenues into the local budget for the benefit of the local territorial community. Therefore, the formation of the financial capacity of territorial communities is an important task of our time and the search for opportunities to intensify this process is an important question of future research. ; Розглянуто питання фінансового стимулювання розвитку об'єднаних територіальних громад (далі – ОТГ) в умовах продовження реформи децентралізації. Показано роль фінансово-бюджетної складової децентралізації управління на місцевому рівні. Проаналізовано окремі показники виконання місцевих бюджетів об'єднаних територіальних громад в усіх областях України. Сформовано умови ефективного виконання власних та делегованих повноважень органами місцевого самоврядування. Показано шляхи реалізації інвестиційних можливостей шляхом використання як фінансових, так і природних та людських місцевих ресурсів.

Ukraine's ecologico-economical strategy on the way towards creating a new system of environmental safety regulation is based on development of instruments that will provide changes responding to the events already happened to the system and taking effective nature protection projects to prevent pollution natural environment. An important direction to prevent technogenic accidents and catastrophes is the realization of aims of State Environmental Policy: providing of principles of sustainable development, toughening of norms of nature protection legislation, analysis and prognostication of environmental threats, realization "Polluter-User-Pays-Principle for all in price", environmental involvement of all interested parties. In the article the necessity of forming of the renewed ecological conception of community development is grounded. The evolution and features of ecological consciousness of people is studied. An environment for a people is a method of satisfaction of material necessities; subject-object perception of nature; pragmatic character of reasons and aims of interrelation with an environment. Recommendations on formation new relations in the system "society - natural environment" are proposed. It is necessary to perfect not only the economical and administrative-legel instruments of society's influence on an natural environment but also to enhance significancy of socialpsychological regulators. ; У статті показано необхідність формування оновленої екологізованої концепції суспільного розвитку. Досліджено еволюцію екологічної свідомості, визначено її особливості: довкілля для людини - це спосіб задоволення матеріальних потреб; суб'єкт-об'єктне сприйняття природи; прагматичний характер мотивів і цілей взаємодії з довкіллям. Запропоновано рекомендації щодо побудови нових відносин у системі "суспільство - навколишнє природне середовище". Для цього необхідно вдосконалювати не тільки економічні та адміністративно-правові важелі регулювання впливу суспільства на довкілля, а й підвищувати значущість соціально-психологічних регуляторів.

Urgency of the research. Social entrepreneurship covers a wide range of tasks from area of social policy that should ensure the normal living conditions of the local community. From this point of view, the main task of social entrepreneurship is to improve the well-being of local community and meet its needs by the implementation of social infrastructure services.Target setting. In the paper the hypothesis is formulated that Ukraine has worse conditions for the formation and development of social entrepreneurship than Poland. The study is proved that development of social entrepreneurship in Poland in the light of EU regional policy consists in the support of social enterprises by the state in accordance with the National Program for Social Economy Development, the European Union.Actual scientific researches and issues analysis. Some aspects of social entrepreneurship and community development are covered by the studies of such scientists as J. Defourny, J. Hausner, Jan-U. Sandal, A. Nicholls, G. Keohane, J. Kerlin, O. Pankiv and others.Uninvestigated parts of general matters defining. It should be admitted that there is a problem of state support for social enterprises at the appropriate level in Ukraine. This only deepens the differences between the social enterprises in Ukraine and Poland. It is worth noting that as a consequence of this, social entrepreneurship of Ukraine is more business-oriented than in Poland.The research objective. The study on the social entrepreneurship and its impact on the local community development undertaken at national and regional levels, i.e. on statistical material concerning 22 regions of Ukraine and 16 voivodships of Poland. The study used a comparative method of developing social entrepreneurship in Poland and Ukraine. In addition, the study carried out in the paper was enriched with drawings made on the basis of graphic and cartographic data presentation methods.The statement of basic materials. As part of the research, the concept of social entrepreneurship (prosocial business) was defined, the features of the social entrepreneurship in Poland and Ukraine were analysed, and the ways of the social entrepreneurship development in Ukraine were presented.Conclusions. Based on the results obtained, recommendations were presented to strengthen and develop social entrepreneurship in Ukraine.

Urgency of the research. Social entrepreneurship covers a wide range of tasks from area of social policy that should ensure the normal living conditions of the local community. From this point of view, the main task of social entrepreneurship is to improve the well-being of local community and meet its needs by the implementation of social infrastructure services.Target setting. In the paper the hypothesis is formulated that Ukraine has worse conditions for the formation and development of social entrepreneurship than Poland. The study is proved that development of social entrepreneurship in Poland in the light of EU regional policy consists in the support of social enterprises by the state in accordance with the National Program for Social Economy Development, the European Union.Actual scientific researches and issues analysis. Some aspects of social entrepreneurship and community development are covered by the studies of such scientists as J. Defourny, J. Hausner, Jan-U. Sandal, A. Nicholls, G. Keohane, J. Kerlin, O. Pankiv and others.Uninvestigated parts of general matters defining. It should be admitted that there is a problem of state support for social enterprises at the appropriate level in Ukraine. This only deepens the differences between the social enterprises in Ukraine and Poland. It is worth noting that as a consequence of this, social entrepreneurship of Ukraine is more business-oriented than in Poland.The research objective. The study on the social entrepreneurship and its impact on the local community development undertaken at national and regional levels, i.e. on statistical material concerning 22 regions of Ukraine and 16 voivodships of Poland. The study used a comparative method of developing social entrepreneurship in Poland and Ukraine. In addition, the study carried out in the paper was enriched with drawings made on the basis of graphic and cartographic data presentation methods.The statement of basic materials. As part of the research, the concept of social entrepreneurship (prosocial business) was defined, the features of the social entrepreneurship in Poland and Ukraine were analysed, and the ways of the social entrepreneurship development in Ukraine were presented.Conclusions. Based on the results obtained, recommendations were presented to strengthen and develop social entrepreneurship in Ukraine.

Problem setting. In the analysis of any budget, important markers are åðó revenue indicators, which 80% consist of tax revenues. After all, they give the government and citizens an understanding of how capable the communityis, what amount of expenditures can be made from income, and whether the community has can develop and improve the well-being of its inhabitants. Personal income tax (hereinafter – PIT) covers about 60% of tax revenues of local budgets of Ukraine, so its important role for socio-economic development of local communities and regionsis clear.Recent research and publications analysis. The issue of studyingthe effectiveness of the mechanism of PIT payment and its influence on the process of generation of local government revenues have been in the center of research of domestic scientists such as O.Bandurka, N.Dieieva, I.Liutyi, N.Redinaet al. At the same time, the issue of the effectiveness of PIT collection and its importance for the development of communities in the current conditions of decentralization requires further thorough research.Highlighting previously unsettled parts of the general problem. The role and place of personal income tax in the structure of tax revenues of local budgets have been studies in the paper, the essence of the mechanism of its collectionhas been substantiated, the provision on the effectiveness of tax control over the completeness of its revenues have been analyzedand the reasons for reforming its payment procedure by tax agents have been justified.The purpose of the paper is to study the role and place of PIT in the structure of tax revenues of local budgets, substantiate the essence of the mechanism of its collection, analyze PIT administration procedure, makeproposals for improving the effectivenessof fiscal role of this tax for the community development.Paper main body. One of the most important taxes in the system of direct taxation in Ukraine is the personal income tax. Its share in the structure of tax revenues of the consolidated budget in recent years was about 20% – 23% (90% of which – revenues to local budgets, 10%– revenues of the state budget).The procedure for imposition of this taxis regulated by Section IV of the Tax Code of Ukraine, deducted from the income of citizens at a rate of 18%, which applies to almost all types of income of citizens.In the structure of tax revenues of local budgets, its share is the largest one and averages up to 60% of all tax revenues. During the period of 2015 – 2020, the fiscal efficiency of PIT in the structure of its revenues to local budgets was growing every year. Nominal PIT revenues to local budgets increased from UAH 54,9 billion in 2015 to UAH 177,8 billion in 2020.The key factors influencing the nominal growth of personal income tax revenues are inflation, as well as the annual increase in the minimum wage, changes in tax rates and other innovations in tax reforms of the recent years.Given the significant fiscal efficiency of PIT and its influence on budget generation of the communities, we cannot ignore the problematic aspects of its collection that have a direct impact on tax revenues in the structure of the newly formed amalgamated territorial communities, since success and well-being of local communities depends primarily on the amount of financial resources they own.Thus, according to the Budget Code of Ukraine, PITis distributed among the budgets in the following amounts: 60% goes to the ATC budget, 15% to the regional budget, and 25% to the state budget.It is worthnoting that the current rules of tax and budget legislation contain quite clear obligations of tax agents to pay PITtransfers to those local budgets within which territory businesses are located.Nevertheless, there are constant challenges for local governments and their ability to influence entrepreneurs to pay PIT at the location of legal entities and their units, and not at the place of registration of legal entities.Does this mean that a significant number of tax agents do not comply with the requirements of tax and budget legislation?The Law of Ukraine on Local Self-Government in Ukraine (Article 28) entitles local self-government bodies to monitor the compliance with obligations to pay to the local budget at enterprises and organizations, regardless of the form of their incorporation.Conclusions of the research and prospects for further studies. Given the above, business entities are obliged to pay PIT in accordance with current legislation at the place of their actual location, regardless of the place of registration, and local governments are empowered to control the completeness of taxes coming to the local budget and must actively exercise the initiative to provide additional revenues to community budgets.This will allow receiving PIT revenues to the budget of the community where the enterprises directly carry out their activities in order to develop communities and increase their solvency for the welfare of citizens. ; Досліджено роль та місце податку на доходи фізичних осіб у структурі податкових надходжень місцевих бюджетів. Обґрунтовано сутність механізму його справляння. Проаналізовано положення щодо ефективності здійснення податкового контролю за повнотою його надходжень та описано причини необхідності реформування порядку його сплати податковими агентами.

Problem setting. In the analysis of any budget, important markers are åðó revenue indicators, which 80% consist of tax revenues. After all, they give the government and citizens an understanding of how capable the communityis, what amount of expenditures can be made from income, and whether the community has can develop and improve the well-being of its inhabitants. Personal income tax (hereinafter – PIT) covers about 60% of tax revenues of local budgets of Ukraine, so its important role for socio-economic development of local communities and regionsis clear.Recent research and publications analysis. The issue of studyingthe effectiveness of the mechanism of PIT payment and its influence on the process of generation of local government revenues have been in the center of research of domestic scientists such as O.Bandurka, N.Dieieva, I.Liutyi, N.Redinaet al. At the same time, the issue of the effectiveness of PIT collection and its importance for the development of communities in the current conditions of decentralization requires further thorough research.Highlighting previously unsettled parts of the general problem. The role and place of personal income tax in the structure of tax revenues of local budgets have been studies in the paper, the essence of the mechanism of its collectionhas been substantiated, the provision on the effectiveness of tax control over the completeness of its revenues have been analyzedand the reasons for reforming its payment procedure by tax agents have been justified.The purpose of the paper is to study the role and place of PIT in the structure of tax revenues of local budgets, substantiate the essence of the mechanism of its collection, analyze PIT administration procedure, makeproposals for improving the effectivenessof fiscal role of this tax for the community development.Paper main body. One of the most important taxes in the system of direct taxation in Ukraine is the personal income tax. Its share in the structure of tax revenues of the consolidated budget in recent years was about 20% – 23% (90% of which – revenues to local budgets, 10%– revenues of the state budget).The procedure for imposition of this taxis regulated by Section IV of the Tax Code of Ukraine, deducted from the income of citizens at a rate of 18%, which applies to almost all types of income of citizens.In the structure of tax revenues of local budgets, its share is the largest one and averages up to 60% of all tax revenues. During the period of 2015 – 2020, the fiscal efficiency of PIT in the structure of its revenues to local budgets was growing every year. Nominal PIT revenues to local budgets increased from UAH 54,9 billion in 2015 to UAH 177,8 billion in 2020.The key factors influencing the nominal growth of personal income tax revenues are inflation, as well as the annual increase in the minimum wage, changes in tax rates and other innovations in tax reforms of the recent years.Given the significant fiscal efficiency of PIT and its influence on budget generation of the communities, we cannot ignore the problematic aspects of its collection that have a direct impact on tax revenues in the structure of the newly formed amalgamated territorial communities, since success and well-being of local communities depends primarily on the amount of financial resources they own.Thus, according to the Budget Code of Ukraine, PITis distributed among the budgets in the following amounts: 60% goes to the ATC budget, 15% to the regional budget, and 25% to the state budget.It is worthnoting that the current rules of tax and budget legislation contain quite clear obligations of tax agents to pay PITtransfers to those local budgets within which territory businesses are located.Nevertheless, there are constant challenges for local governments and their ability to influence entrepreneurs to pay PIT at the location of legal entities and their units, and not at the place of registration of legal entities.Does this mean that a significant number of tax agents do not comply with the requirements of tax and budget legislation?The Law of Ukraine on Local Self-Government in Ukraine (Article 28) entitles local self-government bodies to monitor the compliance with obligations to pay to the local budget at enterprises and organizations, regardless of the form of their incorporation.Conclusions of the research and prospects for further studies. Given the above, business entities are obliged to pay PIT in accordance with current legislation at the place of their actual location, regardless of the place of registration, and local governments are empowered to control the completeness of taxes coming to the local budget and must actively exercise the initiative to provide additional revenues to community budgets.This will allow receiving PIT revenues to the budget of the community where the enterprises directly carry out their activities in order to develop communities and increase their solvency for the welfare of citizens. ; Досліджено роль та місце податку на доходи фізичних осіб у структурі податкових надходжень місцевих бюджетів. Обґрунтовано сутність механізму його справляння. Проаналізовано положення щодо ефективності здійснення податкового контролю за повнотою його надходжень та описано причини необхідності реформування порядку його сплати податковими агентами.

Визначено можливості розвитку громад у ході запровадження реформи децентралізації влади в Україні. З'ясовано, що проблема децентралізації влади в Україні має конституційно-правове підґрунтя, оскільки в Основному Законі зазначається, що система влади ґрунтується на поєднанні централізації і децентралізації. Тобто вимога децентралізації влади є конституційно обґрунтованою. Розкрито, що в Україні поглиблення децентралізації спрямовано на посилення ролі місцевого самоврядування, наділення представницьких органів територіальних громад більшим обсягом повноважень щодо управління місцевими справами, позбавлення місцевих органів державної влади повноважень щодо підготовки та виконання бюджетів регіонів, що має на меті передачу значних повноважень і фінансових ресурсів від органів державної влади до органів місцевого самоврядування. Доведено, що децентралізація сприяє демократизації місцевого самоврядування і розвитку територіальної громади, оскільки кінцевими цілями реформи децентралізації влади визначається створення та підтримка належного життєвого середовища для громадян, задоволення інтересів громадян в усіх сферах життєзабезпечення на відповідній території. У цьому напрямку було ухвалено низку законодавчих актів («Про добровільне об'єднання територіальних громад», «Про співробітництво територіальних громад») щодо укрупнення громад, надання їм більшої фінансової автономії, передачі на місцевий рівень функцій реєстрації та надання дозволу на певні види діяльності, утвердження принципу гласності при ухваленні рішень органів місцевого самоврядування. ; The aim of the study is to define opportunities of development of the community in the implementation of the power decentralization reform in Ukraine. It has been shown that the principle of decentralization provides for territorial and political unity of the state by a legal delimitation of powers between central government agencies and regional public authorities (or local authorities). It makes it clear that the issue of power decentralization in Ukraine has a constitutional and legal framework, as the Main Law states that the power system is based on a combination of centralization and decentralization. The requirement of power decentralization has been constitutionally justified. It has been revealed that according to the State Regional Development Strategy, the following priorities of the state regional policy are: increase of the competitiveness of regions; territorial socio-economic integration and spatial development; effective governance in regional development. It has been disclosed that in Ukraine the deepening of the decentralization is aimed at the strengthening of the role of local self-government, empowerment of the representative authorities of local communities to get more authority for managing local affairs, deprivation of local power authorities for the preparation and fulfilment of budgets in regions, the transfer of significant powers and financial resources from government to local self-governmental authorities. It has been proved that decentralization contributes to the democratization of the local government and the development of local community as the ultimate goals of the reform of the power decentralization are the creation and maintenance of good living environment for citizens. This reform should correspond to interests of citizens in all spheres of life, and it must support on the relevant territory. In this regard, series of legislative acts were adopted («On a voluntary association of local communities», «On cooperation of local communities») on enlargement of communities, providing them with bigger financial autonomy, transferring to the local level functions of registration and granting permission for certain activities, implementing the principle of transparency in the decision-making process of local governments. Also it has been found that during the implementation of the power decentralization reform in Ukraine, points of economic growth should be created being necessary conditions for sustainable, uniform and self-sustaining economic and social development of local communities. ; Определены возможности развития общин в ходе реализации реформы децентрализации власти в Украине. Прояснено, что проблема децентрализации власти в Украине имеет конституционно-правовую основу, поскольку в Основном Законе отмечается, что система власти основывается на сочетании централизации и децентрализации. То есть требование децентрализации власти является конституционно обоснованным. Раскрыто, что в Украине углубление децентрализации направлено на усиление роли местного самоуправления, наделение представительных органов территориальных общин большим объемом полномочий по управлению местными делами, лишения местных органов государственной власти полномочий по подготовке и исполнению бюджетов регионов, передачу значительных полномочий и финансовых ресурсов от органов государственной власти в органы местного самоуправления. Доказано, что децентрализация способствует демократизации местного самоуправления и развитию территориальной общины, поскольку конечными целями реформы децентрализации власти является создание и поддержание надлежащей жизненной среды для граждан, удовлетворение интересов граждан во всех сферах жизнеобеспечения на соответствующей территории. В этом направлении был принят ряд законодательных актов («О добровольном объединении территориальных общин», «О сотрудничестве территориальных общин») по укрупнению общин, предоставления им большей финансовой автономии, передачи на местный уровень функций регистрации и предоставления разрешения на определенные виды деятельности, утверждения принципа гласности при принятии решений органов местного самоуправления.

Проаналізовано складові економічного розвитку окремих територіальних громад. Визначено підходи, які повинні забезпечити якісні зміни на рівні територіальної громади. Показано необхідність застосування інструменту стратегічного планування з урахуванням зарубіжного досвіду та важливість співробітництва територіальних громад для розвитку окремих територій. ; Problem setting. In the conditions of activation of the process of decentralization, the state of socio-economic development of the country directly depends on the state of the socio-economic development of territorial communities. At the same time, the backwardness of certain territories is characterized by indicators of the lower level of welfare of the population in comparison with the competitive territorial communities. In this context, it is topical to study the components of the economic development of a particular territory.Recent research and publications analysis. Problems of economic development of territorial communities are presented in the works of a number of Ukrainian and foreign scholars – economists, in particular, Barabash T., Bokovykova Yu., Kiselchyk V., Rodchenko V., Fisher P., Fox M., Haar C., Wolf M., Brown M., Katzman T., Kim J., Forrest C. Highlighting previously unsettled parts of the general problem. Despite the considerable amount of theoretical studies of economic components of the development of territorial communities, at the present stage, it is topical to allocate economic and technological components of changes. In addition, it is important to use the instrument of strategic planning and cooperation of communities to get the best results in solving the problems of socio-economic development of the territory.Paper main body. Community development is associated with a continuous process of improving the quality characteristics of living in a separate territory, which includes infrastructure development, improvement of education and medicine, and with the increase of the welfare of the population of the territorial community. To obtain a positive result, it is necessary to intensify economic activity, which will lead to the satisfaction of the population of the community in their territory. Obtaining the best positive result is possible by combining the efforts of local authorities, NGOs, businesses and community members. Thus, we can classify the main approaches that should ensure qualitative changes at the level of administrative-territorial education. First, this is an approach that takes into account the economic factors of change at the level of the territorial community. An important condition for the effective realization of economic processes is the maximum effective use of local resources, the formation of local competitive advantages. An important economic task is the use of non-residential premises, abandoned property, and its privatization in order to expand the functioning of the business. The growth of entrepreneurial activity, the privatization of such facilities, even by insignificant sums of money, will in future bring positive results for the local economy. Creating conditions for the development of small business will increase the share of workers employed in the sphere of the service of the local population.Secondly, the important task of local authorities is to take into account the current state of technological factors of changes. The most important is the maximum computerization of all management processes, the transition to the provision of administrative services in the electronic form. This will reduce the costs for maintaining administrative buildings and the administrative apparatus, and improve the quality of providing services. Another important point is the possibility of using information technologies to create electronic bases of properties, lands with the aim of streamlining the payment of local taxes, ensuring equity in this process.An important aspect of ensuring the sustainable development of a territorial community is the need for a strategic planning tool. Modern approaches to strategic planning make it possible to streamline and rank the system of measures aimed at the economic development of the territory according to its priority for the territorial community. In addition, in conditions of limited funding, the order of the implementation of events is formed in such a way that the effectiveness of their returns was at the highest level. Another feature of the modern approaches to strategic planning is that it is not tied to a period for which local authorities are elected, and thus deprived of the personal influence of local leaders on the formation of the priority of events that determine the economic and social development of the territory.Another important aspect of the contemporary development of separate territories is the cooperation of territorial communities. This approach is actively used in many European countries, and it is becoming widespread in our country as well. Territorial cooperation is one of the tools that actively contribute to local development. In the conditions of activation of decentralization processes, the commitment of local authorities to enlarge the provision of services to the population increases. The necessity to combine the efforts in solving local problems is due to the fact that not all local government authorities can resolve them on their own. Conclusions of the research and prospects of further studies. Thus, solving the problem of economic development of certain communities is possible by using all modern possibilities of activating this process. It is important to ensure cooperation between local authorities, the population of administrative-territorial formation, business and public organizations. Another important task of implementing local economic policy is the use of strategic planning tools for the local economic development. To resolve local problems that are difficult to deal with for a separate territorial community, there is a need for uniting efforts in the form of territorial communities' cooperation. By combining available resources of individual communities, many tasks are much easier to solve and the efficiency of using human, financial and natural resources is significantly higher. The prospect for further research is the analysis of new approaches and the development of proposals for improving the management of the financial situation of territorial communities and recommendations for its application in practice.

Проаналізовано складові економічного розвитку окремих територіальних громад. Визначено підходи, які повинні забезпечити якісні зміни на рівні територіальної громади. Показано необхідність застосування інструменту стратегічного планування з урахуванням зарубіжного досвіду та важливість співробітництва територіальних громад для розвитку окремих територій. ; Problem setting. In the conditions of activation of the process of decentralization, the state of socio-economic development of the country directly depends on the state of the socio-economic development of territorial communities. At the same time, the backwardness of certain territories is characterized by indicators of the lower level of welfare of the population in comparison with the competitive territorial communities. In this context, it is topical to study the components of the economic development of a particular territory.Recent research and publications analysis. Problems of economic development of territorial communities are presented in the works of a number of Ukrainian and foreign scholars – economists, in particular, Barabash T., Bokovykova Yu., Kiselchyk V., Rodchenko V., Fisher P., Fox M., Haar C., Wolf M., Brown M., Katzman T., Kim J., Forrest C. Highlighting previously unsettled parts of the general problem. Despite the considerable amount of theoretical studies of economic components of the development of territorial communities, at the present stage, it is topical to allocate economic and technological components of changes. In addition, it is important to use the instrument of strategic planning and cooperation of communities to get the best results in solving the problems of socio-economic development of the territory.Paper main body. Community development is associated with a continuous process of improving the quality characteristics of living in a separate territory, which includes infrastructure development, improvement of education and medicine, and with the increase of the welfare of the population of the territorial community. To obtain a positive result, it is necessary to intensify economic activity, which will lead to the satisfaction of the population of the community in their territory. Obtaining the best positive result is possible by combining the efforts of local authorities, NGOs, businesses and community members. Thus, we can classify the main approaches that should ensure qualitative changes at the level of administrative-territorial education. First, this is an approach that takes into account the economic factors of change at the level of the territorial community. An important condition for the effective realization of economic processes is the maximum effective use of local resources, the formation of local competitive advantages. An important economic task is the use of non-residential premises, abandoned property, and its privatization in order to expand the functioning of the business. The growth of entrepreneurial activity, the privatization of such facilities, even by insignificant sums of money, will in future bring positive results for the local economy. Creating conditions for the development of small business will increase the share of workers employed in the sphere of the service of the local population.Secondly, the important task of local authorities is to take into account the current state of technological factors of changes. The most important is the maximum computerization of all management processes, the transition to the provision of administrative services in the electronic form. This will reduce the costs for maintaining administrative buildings and the administrative apparatus, and improve the quality of providing services. Another important point is the possibility of using information technologies to create electronic bases of properties, lands with the aim of streamlining the payment of local taxes, ensuring equity in this process.An important aspect of ensuring the sustainable development of a territorial community is the need for a strategic planning tool. Modern approaches to strategic planning make it possible to streamline and rank the system of measures aimed at the economic development of the territory according to its priority for the territorial community. In addition, in conditions of limited funding, the order of the implementation of events is formed in such a way that the effectiveness of their returns was at the highest level. Another feature of the modern approaches to strategic planning is that it is not tied to a period for which local authorities are elected, and thus deprived of the personal influence of local leaders on the formation of the priority of events that determine the economic and social development of the territory.Another important aspect of the contemporary development of separate territories is the cooperation of territorial communities. This approach is actively used in many European countries, and it is becoming widespread in our country as well. Territorial cooperation is one of the tools that actively contribute to local development. In the conditions of activation of decentralization processes, the commitment of local authorities to enlarge the provision of services to the population increases. The necessity to combine the efforts in solving local problems is due to the fact that not all local government authorities can resolve them on their own. Conclusions of the research and prospects of further studies. Thus, solving the problem of economic development of certain communities is possible by using all modern possibilities of activating this process. It is important to ensure cooperation between local authorities, the population of administrative-territorial formation, business and public organizations. Another important task of implementing local economic policy is the use of strategic planning tools for the local economic development. To resolve local problems that are difficult to deal with for a separate territorial community, there is a need for uniting efforts in the form of territorial communities' cooperation. By combining available resources of individual communities, many tasks are much easier to solve and the efficiency of using human, financial and natural resources is significantly higher. The prospect for further research is the analysis of new approaches and the development of proposals for improving the management of the financial situation of territorial communities and recommendations for its application in practice.

The article proves that decentralization in Ukraine opens up not only new opportunities for local authorities, but also creates the conditions for revising the existing paradigm of rural development. The current agricultural paradigm cannot actually meet the growing demand, and the new agrarian paradigm ensures the competitive development of agriculture. Based on comparative sociological studies in the united territorial communities and communities that have not yet been included in the united territorial communities, in the Kharkiv region it has been shown that there is now a change in the policy of supporting rural areas: from orientation of support through subsidizing the agricultural sector in support of the integrated development of rural territories. Sociological studies have shown that a key difference between the traditional and the new paradigms of rural development is the change in the main political actor. If in the traditional paradigm this is the central government, then in the new it is multi-level governance, and the role of local levels of government is constantly growing, especially the community of rural residents, local activists and local science. However, research has shown very little public confidence that local authorities will be able to cope with the additional powers that they will receive during decentralization. Sociological research has shown that village councils lose OTG in many respects; the potential of the latter is very large. Sociological research has shown that the voluntary unification of territorial communities during 2015–2019 gives a significant positive result and confidence in change for the better. Also on the agenda are issues of professional training of local government employees and development of community development strategies.

The study analyzes the directions and conditions of implementation in Ukraine of the reform of local self-government and territorial organization of the authority associated with the ability of society to rationally use the available resources for the development and ensuring a decent quality of life of residents. It is proved that the key factor in the development of society is the system of effective management and managerial competence of key decision-makers (executives, representatives of public organizations, active citizens). ; В дослідженні проаналізовано напрями та умови реалізації в Україні реформи місцевого самоврядування та територіальної організації влади, пов'язані із спроможністю громади раціонально використати наявні ресурси для розвитку та забезпечення гідної якості життя мешканців. Доведено, що ключовим чинником розвитку громади є система ефективного менеджменту та управлінська компетентність осіб, які приймають ключові рішення (керівні кадри, представники громадських організацій, активні громадяни).

In the article the socio-philosophical analysis of the influence of classical philosophical-legal model of development of the world politics on international relations is held. Such phenomena as law, international law are considered in the context of moral imperatives and presented in numerous historical and philosophical narratives. This approach involves the fact that the modern world is changing rapidly, but classic teachings remain intact. ; В статье проводится социально-философский анализ особенностей влияния классической философс-ко-правовой модели развития мирового политикума на международные отношения. Феномены права, международ-ного права рассмотрены в контексте моральных императивов и представлены в многочисленных историко-философских наративах. Такой подход сопряжен с тем, что современный мир стремительно меняется, однако кла-ссические учения остаются незыблемыми. ; У статті проводиться соціально-філософський аналіз особливостей впливу класичної філософсько-правової моделі розвитку світового політикуму на міжнародні відносини. Феномени права, міжнародного права розглянуті в контексті моральних імпера-тивів і представлені в численних історико-філософських наративах. Такий підхід зумовлений тим, що сучасний світ швидко міняється, однак класичні вчення залишаються незмінними.

Ways of transformation of self-admiration which oriented towards human are found. Specified as a separate process of humanization of management systematizing the three components of the local government : political, economic and functional decentralization. Targets of self-admiration regarding local development are considered. Attention is paid to the reasons for the weakness of local governments of Ukraine. Accented that the main objective of local government is providing of local development focused on community. The measures to be implemented by local governments in the context of local development are systematized. It is emphasized the inadmissibility of the absolute autonomy of local governments in conditions the weakening of the central government. There is a need to form a complete system of interrelated public authorities. Benefits and risks of decen-tralization in modern Ukrainian conditions are defined. ; Виявлено напрями трансформації місцевого самоврядування у руслі концепції людиноцентризму. Вказано на виокремлення в процесі гуманізації управління трьох системоутворювальних компонент місцевого самоврядування політичної економіч-ної та функціональної децентралізації. Розглянуто завдання органів місцевої само-врядної влади щодо місцевого розвитку. Звернено увагу на причини слабкості міс-цевого самоврядування в сучасних умовах України. Акцентовано увагу на тому, що головною метою самоврядування є забезпечення місцевого розвитку, орієнтованого на громаду. Систематизовано заходи, що мають бути реалізовані органами місцевого розвитку . Наголошується на неприпустимості абсолютного автономного місцевого самоврядування в умовах ослаблення центральної влади і на необхідності формуван-ня цілісної системи взаємопов'язаних органів публічної влади. Обґрунтовано пере-ваги та ризики децентралізації влади в сучасних умовах України. ; Виявлено напрями трансформації місцевого самоврядування у руслі концепції людиноцентризму. Вказано на виокремлення в процесі гуманізації управління трьох системоутворювальних компонент ...