Issue №: 8 (48)
The magazine deals with the problems of the agricultural sector of the economy in the context of integration and processes of globalization. Attention is paid to the issues of development of digital economy, rural territories, technologies of enterprise management and organization of accounting, problems of legal support of economic processes, market tendencies of development of various branches of economy. Particular attention is paid to green tourism as a promising segment of the national economy.
IMPLEMENTATION OF THE ADMINISTRATIVE-TERRITORIAL REFORM IN UKRAINE IN THE CONDITIONS OF DECENTRALIZATION OF FINANCIAL RESOURCES
BONDARENKO Valery - Doctor of Economic Sciences, Dean of the Accounting and Finance
Faculty of VTEI KNTEU, professor of marketing and advertising department of VTEI KNTEU (21000,
Vologda, Soborna St., 87, bondarenkovm@rambler.ru)
DUBCHAK Viktor - Candidate of Technical Sciences, Associate Professor, Department of
Mathematics, Physics and Computer Technologies, Vinnytsia National Agrarian University (21008,
Vinnytsya, 3, Solyaschyna St., viktor_dubchak@rambler.ru
The paper defines the main provisions of the methodological framework for ensuring the financial
sustainability of local budgets in a context of decentralization. The model of the reformed system of public
authorities at the local level is shown. The structure of the executive bodies of the united territorial
community is presented and the advantages and disadvantages of the implementation of administrative
and territorial reform in Ukraine are indicated, the perspective model of the reformed system of public
authorities at the local level is presented, the conditional minimum structure of executive bodies of the
united territorial communities is established, their financial stability and development of local budgets,
the implementation of administrative and territorial reform in Ukraine is invest igated. Such
implementation of the administrative-territorial reform requires the consideration of the economic, spatial,
geographical, sociocultural, demographic, and environmental aspects of the development of local
communities, since the observance of these conditions will create a real basis for the development of
financially wealthy territorial communities.
1. Bikadorova, N.O. (2013). Finansova detsentralizatsiya mistsevoho samovryaduvannya
[Financial decentralization of local self-government]. Economic Bulletin Donbass: Sciences. journ /
Lugansk nats Untitled T. Shevchenko, Institute of Economics. Industry National acad. Sciences of Ukraine
[in Ukrainian].
2. Volokhov, I. S.( 2011). Finansova detsentralizatsiya, yiyi nedoliky ta perevahy [Financial
decentralization, its disadvantages and advantages Prometheus]. Kyiv: Prometey [in Ukrainian].
3. Gerchakivsky, S.D. & Kabash, O.R. (2009). Teoretychnyy lohos fiskalʹnoyi detsentralizatsiyi
[The Theoretical Logos of Fiscal Decentralization] Regional economy. [in Ukrainian].
4. Detsentralizatsiya ta efektyvne mistseve samovryaduvannya: [Decentralization and Effective
Local Self-Government] Teach. manual for officials of local and regional authorities and local
government development specialists. Kyiv: UNDP MGSDP. [in Ukrainian].
5. Zaychikova, V.V. (2007). Mistsevi finansy Ukrayiny ta yevropeysʹkykh krayin [Local finances of
Ukraine and European countries]. Kyiv: NDFI [in Ukrainian].
6. Kaminskaya, N.V. (2014). Detsentralizatsiya vlady i dosvid yiyi provedennya u zarubizhnykh
derzhavakh [Decentralization of power and experience of its conduct in foreign countries]. Scientific
Notes of the Institute of Legislation of the Verkhovna Rada: sciences Works / Institute of Legislation of
the Verkhovna Rada. [in Ukrainian].
7. Official website of the Department of Structural Transformation of the Office of the President of
the Council of Ministers of Poland. zakon1.rada.gov.ua. Retrieved from http://zakon1.rada.gov.ua/
laws/show/333-2014-р. [in Poland].
8. Official site Decentralization of power [Electronic resource]. Retrieved from
http://www.decentralization.gov.ua/region/item/id/5. [in Ukrainian].
9. On Approval of the Concept of Reforming Local Self- Government and Territorial Organization of Power
in Ukraine. Order of the Cabinet of Ministers of Ukraine dated April 1, 2014, No. 333-p. [in Ukrainian ].
10. Bell, M., Adams, C. (1999). Fiscal Decentralization Indicators: Local Democratic Governance.
Proceedings of 92 'annual conference. Atlanta: National Tax Association [In America].
About journal
051 Economics
071 Accounting and taxation
072 Finance, banking and insurance
073 Management
075 Marketing
076 Business, trade and exchange activities
241 Hotel, restaurant and catering
281 Public administration
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It was founded in 1997 under the name "Bulletin of the Vinnytsia State Agricultural Institute". In 2010-2014 he was published under the title “Collection of scientific works of Vinnitsa National Agrarian University”.
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According to the decision of National Council of Television and Radio Broadcasting of Ukraine from 25.04.2024 No. 1337 the scientific journal «Economy, finances, management: topical issues of science and practical activity» has the ID of the Media R30-05171.
