UDC 005.336.3:005.585

 

Poltorak A., Melnyk O., Baryshevska I., Ihnatenko Zh.

 

The article proves that it is important to strengthen financial capacity of united territorial communities through completely different financial and socio-economic mechanisms in the modern conditions of communities’ decentralization and further development. The state creates all conditions for the implementation of the tasks and functions of communities. However, at the local level there is a number of unresolved issues that are not only under the power of the community budget, but can be successfully solved at the expense of other resources, including alternatives.

The purpose of the study is to assess the status and justification of promising areas of financing the development of UTC through alternative sources to improve their efficiency.

The article analyzes the current trends in financing the development of united territorial communities, reveals the benefits and opportunities for attracting alternative sources of funding. Today they are represented by: fundraising; common cost (crowd-funding platforms); donor programs and opportunities in the context of decentralization reform (grants from the European Union, grants from the United States Agency for International Development (USAID), financial assistance from international projects, etc.). It is established that international technical assistance grants are currently one of the four most important sources of funds which are intended for community development. Thus, more than a third of urban, township and rural UTCs identified them as the main source of funding for the development of their own area is 37%, 36% and 41%, respectively. An algorithm for attracting grant funds for the development of UTC and other proposals that will increase the financial capacity of UTC in the long term and the implementation of local development initiatives are proposed.

Implementation of the proposed promising projects through alternative sources of funding, which are consistent with the Community Development Strategy, will contribute to the formation of a favorable business environment and the implementation of social programs in UTC, will increase financial capacity in the long term perspective. Adherence to the algorithm suggested in the article and the development of skills to raise funds from alternative sources will be a determining factor in the success of local development initiatives of the discussed territorial communities.

 Key words: alternative sources of financing, united territorial communities, grant funds, projects, financial capacity.

References:

1. Buryak, M. (2014), Administrative and financial decentralization as a factor in the development of subregional territorial communities. DSFA Bulletin. Economic sciences. 2014. № 1 URL : http://nbuv.gov.ua/UJRN/vddfae_2014_1_9.
2. Vasy`l`yeva, N., Gry`nchuk, N., Derun, T. & Kujbida, V. (2017), Local budget and financial support of the united territorial community, Kyiv.
3. Poltorak, A. (2019), Financial security of the state in the conditions of globalization changes: theory, methodology, practice, Mykolayiv.
4. Spasiv, N. (2019), Estimation of structural imbalances of budget revenues of united territorial communities. The world of finance. Vol. 2.
5. On local self-government in Ukraine: the Law of Ukraine dated from May 21, 1997, № 280/97-ВР URL: http://zakon2.rada.gov.ua/laws/show/157-19
6. Decentralization: Official website. URL: https://decentralization.gov.ua/
7. Public financial audit of united territorial communities: key problems and ways to solve them: analytical report (2019). Kyiv. URL: https://decentralization.gov.ua/uploads/library/file/520/12.2019_2.pdf
8. Association of United Territorial Communities: Official website. URL: https://hromady.org/
9. Lisova A., Mel`ny`k, O. (2019) Perspective directions of financial support for the development of united territorial communities. Efficient economy. Vol. 12. URL: http://www.economy.nayka.com.ua/pdf/12_2019/161_pdf
10. Vrublevs`ky`j, O. How to attract grants for community development: tips for elders URL: https://decentralization.gov.ua/news/10564

UDC 336.1-049.5(477):339.9

 

A. Poltorak

 

The main objectives of this study are to analyze the secure state of the budgetary system in Ukraine in 2009-2018, to highlight the features of the structure of tax revenues to the state budget, to study the dynamics of the GDP redistribution level through the consolidated budget, to summarize the tendencies of changes in the integrated budgetary security index, to describe the features of the development of the budgetary system in Ukraine in the area of gender budgeting.
The secure state of the budgetary system in Ukraine in 2009-2018 is analyzed. The features of the structure of tax revenues to the state budget is found out, the dynamics of the GDP redistribution level through the consolidated budget is studied.
The tendencies of the integral index change of budgetary security are described. The peculiarities of the development of the budgetary system in Ukraine in the field of gender budgeting are investigated. Its purpose is to increase the efficiency of budget expenditures by taking into account the different needs of men and women, reducing the gender gap.
The article reveals that in the last 4 years working groups have been set up in almost all regions of Ukraine to implement measures aimed at promoting gender-oriented budgeting, namely: to analyze budget programs in terms of their compliance with the principles of gender equality; to form recommendation complexes aimed at gender mainstreaming; to carry out activities aimed at disseminating knowledge of the participants in the budget process on gender-oriented approach.
The article emphasizes that the strategic imperative for strengthening the budgetary security of Ukraine is the reforming of the budgetary system taking into account the entrepreneurial initiative, economic pragmatism and social responsibility.

Keywords: security, national security of the state, economic security, financial security of the state, budgetary security, budgetary system.

UDC 336.1-049.5(477):339.9

DOI: 10.31521/2313-092X/2018-3(99)-4

A. Poltorak

Modern economic realities of Ukraine convincingly prove that each year the influence of external and internal threats on the level of financial security is intensified. The mechanism of its provision is characterized by weakness and inefficiency, which entails the need to increase the overall level of protection of the financial system of the state. Beginning with the world financial and economic crisis of 2008-2009, the economic life of most countries of the world has undergone dramatic changes: the stock market is characterized by a prolonged fall, and commercial banks – with liquidity problems.

The main objectives of this study are to analyze the structure of financial security in Ukraine, the legal basis of state policy in the areas of financial security of Ukraine, and to improve the theoretical approach to the interpretation of the category “financial security of the country”.

In the process of analyzing the essence, categorical structure and structure of financial security, the nature of economic knowledge in the security sphere, the following conclusions were made:

1. The theoretical approach to the interpretation of the category “financial security of the country”, considered as conditions of functioning of the financial system of the country, is quantitatively evaluated by means of generalization of indicators of the state of monetary, currency, banking, budget, tax, debt security and safety of the non-banking financial sector. , in which the action of internal and external threats does not lead to negative processes in this complex system and does not interfere with the creation of favorable financial conditions for its sustainable development.
2. Having analyzed the genesis of the legal and regulatory framework for financial security, it was concluded that under the conditions for development of science it is necessary to use the synthesis of definitions of “financial security of the state”, a systematic approach to understanding the essence of such a highly structured phenomenon as security in its various manifestations: financial, economic , national, transferring to the legal plane creative scientific potential in order to form a balanced system legal basis, which will enable to form effective m reaction mechanisms to ensure financial security.

Keywords: security, national security, economic security, financial security, financial system, complex system.

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