Аграрна Економіка 2022 Т. 15 № 3-4: 85-93

Peculiarities of implementing the budgets of territorial communities on the example of Lviv region

R. Khirivskyi, Candidate of Economic Sciences (PhD), Associate Professor
ORCID ID: 0000-0002-7299-429X
H. Skhidnytska, Candidate of Economic Sciences (PhD), Associate Professor
ORCID ID: 0000-0003-0333-1721
A. Lyndiuk, Candidate of Economic Sciences (PhD), Associate Professor
ORCID ID: 0000-0002-9940-8991
Lviv National Environmental University
https://doi.org/10.31734/agrarecon2022.03-04.085

АНОТАЦІЯ

In the modern world, creation and implementation of the resource potential has become a key prerequisite for sustainable development of the society that is related with its impact on formation of economic relations and its use as an instrument to implement the national, regional, and local policy in the field of social and economic development. Apparently, the success of power decentralization and reforming of local government is related with formation of financially capable bodies of local power which are able to exercise administrative functions by applying personal resources.

The authors of the research have studied works of the leading domestic and foreign scientists in the field of budget decentralization. To analyze efficiency of the community performance and the level of its supply with resources for exercising the local government powers, the researchers have made monitoring of the financial and budget indicators of communities’ activity. Thus, the article describes peculiarities of revenues and expenditures of the budgets of territorial communities. While assessing the budget financial indicators, a particular attention is paid to analyzing the total revenues of communities in Lviv region, both in absolute terms and per one resident of a community. For the goal of the research, all communities are divided into four groups referring to the number of population. The analysis was made within each group and by comparing consolidated indicators of the groups.

The obtained results demonstrate significant stable differentiation of territorial communities concerning formation and implementation of the resource potential. The research confirms no direct correlation between the size of communities in Lviv region and amount of revenues to the local budgets. A more significant impact is made by geographical position of the territorial community, closeness to the centers of business activity, motorways and curative-recreation zones of the region. The insignificant correlation between the community population and the index of expenditures for the management apparatus per one resident is partially explained by the higher efficiency of their activity.

КЛЮЧОВІ СЛОВА

resource potential, financial decentralization, territorial community

ПОВНИЙ ТЕКСТ:

ПОСИЛАННЯ

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