Формування фінансового потенціалу територіальних громад в контексті реформи місцевого самоврядування

Abstract

The article defines the essence of the financial potential of territorial communities as a set of all resources that allow meeting the needs of its economic and social development. The features of the formation of the financial potential of a territorial community in the context of the decentralization reform are characterized. The structural elements of the financial potential of a territorial community have been identified, namely: resource capabilities (real and potentially available financial resources) and capabilities of the local government system (organizational, managerial, functional and infrastructural). The importance of assessing financial potential is substantiated by: comparing territorial communities by indicators; conducting a SWOT analysis; calculating an integrated indicator.
Foreign experience in forming the financial potential of local governments in the context of the decentralization reform is studied. It was found that the processes of reforming local self-government in the countries of the European Union are marked by different intensity and features and began in the middle of the last century. The possibilities of adapting the experience of the countries of the European Union in Ukraine on the path to building effective local self-government are considered.