Financial security of the territorial communities of the Transcarpathian region

Liubka Vitalii
Postgraduate Student, Lviv Polytechnic National University, Lviv, E-mail:lubka1980@gmail.com, ORCID ID: https://orcid.org/0009-0002-1953-7169

Kotsyuk Viktor
Postgraduate Student, Lviv Polytechnic National University, Lviv, E-mail: viktorkotsyuk@gmail.com, ORCID ID: https://orcid.org/0009-0009-7682-6582

Ivanіv Rostyslav
Postgraduate Student, The National University of Water and Environmental Engineering, Rivne, E-mail: rostyk24051999@gmail.com, ORCID ID: https://orcid.org/0009-0008-5089-1821

Marushchak Stepan
Postgraduate Student, The National University of Water and Environmental Engineering, Rivne, E-mail: Stepochk@bigmir.net, ORCID ID: https://orcid.org/ 0009-0006-2981-4149

Cite this article:

Liubka V., Kotsyuk V., Ivanіv R., Marushchak S. (2023) Financial security of the territorial communities of the Transcarpathian region. Ed.: V.V. Kovalenko (ed.-in-ch.) and others [Finansove zabezpechennia terytorialnykh hromad Zakarpatskoi oblasti; za red.: V.V. Kovalenko (gol. red.)], Scientific Bulletin of the Odesa National Economic University (ISSN 2313-4569), Odesa National Economics University, Odesa, No. 10 (311), pp. 30-36.

Abstract

Financial support for territorial communities is of great importance for the development of infrastructure, education, healthcare, social protection, and other areas that directly affect the quality of life of the citizens residing within their territories. The financial support of communities is characterized by budgetary revenues from various sources, including local taxes and fees, grants from the central government, local loans and credits, natural resources, taxes from local businesses, grants, and projects from international organizations. It is established that budgetary revenues vary and depend on the specific conditions and circumstances of each territorial community. It is crucial to effectively manage these financial resources and utilize them for community development and meeting the needs of the population. The budgets of communities in the Zakarpattia region are composed of revenues from the Berehove, Mukachevo, Rakhiv, Tyachiv, Uzhgorod, and Khust districts. In 2021-2022, the Uzhgorod district contributed the highest proportion to the budgets of territorial communities, accounting for 44.8% and 50.9% respectively. It is substantiated that the proportion of revenues from the Uzhgorod district in these years increased by 59.2%. To improve the financial support system of Ukrainian communities, it is proposed to use mechanisms of democratic assessment and influence on local budgets to ensure effective and targeted expenditure of local budget funds. It is proven that the war has changed the approach of local communities to financial support. At the same time, financial receipts from international and national funds and organizations in the form of support from philanthropists and patrons (humanitarian aid) have increased. The state of war and the associated challenges have compelled the adoption of new programs and expenditures characteristic of this period. Most local authorities are implementing special programs to support and ensure their activities, finance the construction and deployment of bomb shelters, create reserves of material values, purchase generators for energy supply to budgetary institutions, and provide targeted assistance to servicemen and their families. Separate measures for financial support are carried out to assist internally displaced persons and meet their needs, with separate budget programs being introduced.

Keywords

territorial communities, marketing support, financial resources, financing of territorial communities.

JEL classification: O130, O180, Q140; DOI: 10.32680/2409-9260-2023-10-311-30-36

UD classification: 342.25:332.14:336

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