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Financial capacity of Ukraine territorial communities under the conditions of war
It has been established that the methodological approach to determination of the general level of territorial communities capacity is simplified, and therefore the share of communities with a low level of capacity (up to 1%) is extremely small. Methodical approaches and an algorithm for calculating the financial capacity of all territorial communities of Ukrainefor the pre-war 2021 and war-time 2023 years are proposed, based on which it was determined that the number of communities with a positive (high, optimal, satisfactory) level of capacity has not changed.
The obtained results allow us to draw a conclusion about the effective adaptation of the budget policy of local self-government bodies to the challenges of wartime.
It has been revealed that under the conditions of martial law in the country, there was a polarization of territorial communities according to the levels of financial capacity: the high level increased by 13.5 %, the critical level increased by 36.8 %, but the shareof capable communities from the optimal level groupdecreased by 6.3 % , satisfactory by 24.0%, low by 8.9 %. If in 2021 territorial communities with a high and critical level of financial capacity numbered 569 communities (about 40% of the total number of 1438 communities), then in 2023 – 677 (47 %), or there was an increase in their number by 19 %. It has been calculated that the increase of polar (high and critical level) communities is 108 units and corresponds to the number of intermediate (optimal, satisfactory, low level) communities, and the quantitative composition of diametrically located groups of communities increased by 7.5 %.
It has been established that under the conditions of war, the differentiation of territorial communitiesof various functional purposes in terms of filling level of local budgets is increasing, in particular, for the two years 2021-2023, the revenue part of rural territorial communities budget in creased by 134.5 %, town and city - by more than 128 %, m Kyiv - by 121 %, regional - by 113.5%. It has been concluded that the disproportionate growth is due to the increase of the personal income tax for this period by more than a third and its share in the revenue structure increased from 60 % to 65 %, and proposals were also implemented regarding a 4 % increase in the rate of inclusion of personal income tax in local budgets ( except for the budget of the city of Kyiv) It has been emphasized that the Russian aggression caused significant losses to the social infrastructure and industrial potential of the Kyiv region, forced a large part of the population to become internally displaced persons or spontaneously migrate abroad. After the liberation of the capital region from the occupiers, who were there for more than a month,the restoration of facilities and engineering networks of critical infrastructure, and then housing and communal services, began. It is well-founded that the repair of damaged and the reconstruction of destroyed objects can take several years, and the main restraining factor is the lack of financial and material resources, the lack of qualified labor, etc.
Key words: territorial communities, financialcapacity, local budgets, local programs, restoration of liberated settlements.
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