Suchergebnisse

The article provides a scientific analysis of the financial independence of territorial communities, which is aimed at strengthening the implementation of decentralization measures in Ukraine. Indicated that problems of financial support of the local government powers are the focus of Ukrainian scientists, experts in local budget management and finance. Independence in the aspect of local self-government should be considered within the norms established by the Constitution of Ukraine, the European Charter of Local Self-Government, and other legislative acts. Performed theoretical and applied identification of the "financial independence of the territorial community". Analyzed the key provisions of the Ukrainian legislation on financial support of territorial communities, which were transformed in the process of decentralization during 2014–2020. Highlighted the state policy components of ensuring the financial independence of territorial communities, based on the principles of the European Charter of Local Self-Government. Measures of state policy to ensure the financial independence of territorial communities can be systematized into two groups: 1) direct participation of the state in the formation of financial resources of communities and territories; 2) indirect participation of the state in the formation of financial resources of communities and territories and their disposal. Noted that consolidation of revenue sources in local budgets of Ukraine is characterized by instability. Summarized the results of the sociological study of the financial support of territorial communities in terms of their financial independence. Emphasized the lack of legal opportunity for local governments to independently keep records of personal income tax and other national taxes in terms of their payers. Proposed the measures to improve the administration of taxes, which are a source of revenue to local budgets: organization of a digital information network on the payment of taxes and other mandatory payments by individuals and ensuring access to it by local government officials; establishing interaction of territorial bodies of the State Tax Service of Ukraine with local self- -government bodies on issues of control over the correctness and timeliness of tax payments and other obligatory payments by individuals and legal entities, etc.

This article aims to define natural human rights in the context of forming postmodern views on an individual today. Natural rights exist, regardless of whether they are enshrined somewhere or not: they are clear from the natural context and essence of human activity. The postmodern world is experiencing a crisis of fatigue from life, fatigue of culture, which for the global world has become a political and economic crisis of ineffectiveness of the policy of multi-culturalism and poly-culturalism and the growing dangers and threats associated with it. Therefore, it is crucial to find out how natural human rights are realized in postmodern society. Importantly, the article analyzes the basic theoretical and methodical principles of creating the postmodern environment and its impact on people. It also defines the main concepts and categories of human rights in the context of evolution of postmodern society. To study the socio-cultural impact on personality development in the postmodern era, the article explores how legal culture is formed in the course of civilizational-evolutionary development of society. Research methods are as follows: analytical methods (to determine the key principles of postmodern views on the legal perception of personality development), descriptive and explanatory methods (to define the basic research concepts), synthesis and analysis (to consider natural human rights in the course of development of postmodern society). The obtained results prove that natural human rights manifest the evolution of cultural progress and prospects for further analysis of their socio-cultural effects on the development of postmodern society.