Theoretical conceptualization of formation and modern pragmatism of financing of united territorial communities

Serhiy NADAL, Nataliia SPASIV


Introduction. The association of territorial communities is an effective means of providing financial resources for less developed and financially untenable territorial communities on the basis of equal access to all social services and economic benefits that are the vision of the European future. In modern conditions the implementation of this process is a multi-stage and troublesome work based on the will of representatives of territorial communities, tax capacity and economic development of territories ready for unification, parity in the context of providing social services to all members of the association, as well as distribution and redistribution of financial resources on the basis of a full partnership with the participation of communities in the implementation of powers.

Purpose. The purpose of the article is to study the theoretical foundations of the formation of united territorial communities, assessment of the formation and implementation of budget revenues of the combined territorial communities on the background of permanent crisis phenomena which significantly affect the indicators of economic and social development of administrative-territorial units and the state as a whole.

Result. Defining the essence of territorial communities, debating about the nature, causes of its occurrence, the consequences of its creation the undeniable advantages concerning the formation of territorial communities were established, which are the association of territorial, human, intellectual and financial potentials; the joint communal property and disposal of municipal property; permanent interaction in the process of realization of common interests.

The essence of the territorial community as an independent administrative-territorial unit was determined, in which residents united by permanent residence within the village, settlement, city through the voluntary combination of intellectual and financial resources carry out their vital functions in order to ensure their own well-being and the development of a certain territory.

Taking into account national realities, the dominant features of the united territorial communities were established, in particular: the voluntary basis of association on the principles of parity; the availability of a single administrative center; the unity of local interests and their separation from state interests and interests of separate territorial units; the separation of material and financial base; the possibility of adopting of local normative legal acts within the Constitution and the laws of Ukraine; positioning by the primary subject of local self-government.

Summing up the results of the estimation of the income base of the united territorial community budgets of the Ternopil region it has been established that the association undoubtedly benefited these territories and communities as their own resources have increased significantly as a result of the increase of the tax base, ensuring the payment of taxes by enterprises directly at the place of the activity and placement of production facilities and not at the place of registration, as well as the ability to manage their own financial resources exclusively by the councils of united territorial communities with the transition of the communities themselves to direct inter-budgetary relations with the state.

Conclusion. It has been determined that united territorial communities on the path of voluntary association and full financial independence on purpose of further existence and support of the livelihoods of members of territorial communities that have united, in addition to significant financial potential should receive at the legislative level the consolidation of the changes listed in the article and the specification of the provisions of the current normative-legal ensuring in the context of the association, which subject to the consolidation of the efforts of the central and local authorities will create further grounds for the formation of capable, self-sufficient, financially independent and economically powerful united territorial communities aimed at improving the welfare of their inhabitants.

Ключові слова

territorial community; united territorial communities; fiscal decentralization; financial capacity

Повний текст:



Balatskyi, Ye. O. (2011). Biudzhet mista u systemi finansiv terytorii [City budget in the financial system of the territory]. Sumy : DVNZ “UABS NBU” [in Ukrainian].

Batanov, O. V. (2008). Terytorialna hromada -pervynnyi subiekt munitsypalnoi vlady v Ukraini: poniattia ta oznaky [Territorial community - the primary subject of municipal government in Ukraine : notions and signs]. Visnyk Tsentralnoi vyborchoi komisii - Bulletin of the Central election commission, 2 (12), 51-57 [in Ukrainian].

Berezhna, A. Yu., Miroshnychenko, O. V. (2012). Stabilizatsiia mistsevykh biudzhetiv yak vazhil zabezpechennia finansovoi bezpeky derzhavy [Stabilization of local budgets as an instrument for ensuring the financial security of the state]. Zbirnyk naukovykh prats NUDPSU - Collection of scientific works of NPSUU, 2, 6-19 [in Ukrainian].

Boryslavska, O. M., Zaverukha, I. B., Shkolyk, A. M. (2012). Detsentralizatsiia publichnoi vlady : dosvid yevropeiskykh krain ta perspektyvy Ukrainy [Decentralization of public authority : experience of European countries and prospects of Ukraine]. Tsentr polityko-pravovykh reform. Kyiv [in Ukrainian].

Boronos, V. H. (2011). Metodolohichni za-sady upravlinnia finansovym potentsialom terytorii [Methodological bases of management of financial potential of the territory]. Sumy : Sumskyi der-zhavnyi universytet [in Ukrainian].

Kyrylenko, O. P. (2011). Dokhidna baza mistsevykh biudzhetiv v umovakh reformuvannia biudzhetnoi ta podatkovoi systemy [Income base of local budgets in the conditions of reforming the budget and tax system]. Metodolohichni problemy finansovoi teorii ta praktyky v umovakh proveden-nia systemnykh reform : materialy nauk. konf. prof.-vykl. skladu - Methodological problems of financial theory and practice in conditions of system reforms: materials of sciences, conf. professor warehouse. Ternopil : Vektor [in Ukrainian].

Monastyrskyi, H. L. (2010). Munitsypalizatsiina paradyhma upravlinnia ekonomichnym rozvytkom terytorialnykh spilnot bazovoho rivnia [Municipalization paradigm of management of economic development of territorial communities of the base level]. Ternopil : Ekonomichna dumka [in Ukrainian].

Petrushenko, Yu. . (2014). Metodolohichni zasady finansuvannia mistsevoho rozvytku za uchasti terytorialnykh hromad [Methodological fundamentals of local development financing with the participation of territorial communities]. Visnyk Ternopilskoho natsionalnoho ekonomichnoho universytetu - Herald of Ternopil national economic university, 2, 112-123 [in Ukrainian].

Vydrin, I.V. (1992). Territorialnyiy kollektiv kak sub’ekt mestnogo samoupravleniya (gosu-darstvenno-pravovyie aspektyi) [Territorial collective as a subject of local self-government (state-legal aspects)]. Pravovedenie - Jurisprudence, 4, 82-90 [in Russian].

Orzih, M. (1996). Regionalizm v Ukraine : kriticheskiy analiz sovremennoy situatsii [Regionalism in Ukraine : a critical analysis of the current situation]. Yuridicheskiy vestnik - The legal bulletin, 4, 62-71 [in Russian].

Baimuratov, M. O. (2011). Terytorialna hromada v politychniy systemi i systemi mistsevoho samovriaduvannia Ukrainy. [Territorial community in the political system and the system of local selfgovernment of Ukraine]. In the book : Municipal Law of Ukraine. (Eds. V. F. Pohorilko, O. F. Frytskyi). Kyiv [in Ukrainian].

Varda, Ya., Klosovski, V. (2003). Ostrovy nadii. Rozrobka stratehii lokalnoho rozvytku [Islands of hope. Development of strategies for local development]. Ivano-Frankivsk : Nova Zoria [in Ukrainian].

Liubchenko, P.M. (2011). Konstytutsiini os-novy reformuvannia mistsevoho samovriaduvannia v Ukraini [Constitutional foundations of reforming local self-government in Ukraine]. Yurydychnyi vis-nyk - Legal bulletin, 3, 59-64 [in Ukrainian].

Rusanova, S.Yu. (2011). Harantiiprav terytorialnoi hromady : konstytutsiino-pravovyi aspekt [The guarantees of the rights of the territorial community : the constitutional and legal aspect]. (Thesis 12.00.02). Available at : ua/cgibin/irbis_nbuv/cgiirbis_64.exe

Filippov, Yu. V., Avdeeva, T. T. (2000). Osnovy razvitiya mestnogo hozyaystva [Fundamentals of local economy development]. Moscow : Delo [in Russian].

Lapin, V. A., Krestyaninov, A. V., Konovalova, I. N. (2006). Osnovy mestnogo samoupravleniya [Basics of local self-government]. (Eds. V. A. Lapin). Moscow Delo [in Russian].

Kochetkova, S. Yu. (2002). Maloe predprinimatelstvo v ekonomicheskom razvitii mestnogo soobschestva [Small business in the economic development of the local community]. (Thesis:08.00.01). Krasnodar [in Russian].

Monastyrskyi, H. (2010). Modernizatsiina paradyhma upravlinnia ekonomichnym rozvytkom terytorialnykh spilnot bazovoho rivnia [Modernization paradigm of economic development of territorial communities of the basic level] Visnyk Nat-sionalnoi akademii derzhavnoho upravlinnia pry Prezydentovi Ukrainy - Bulletin of the National academy of public administration under the President of Ukraine, 4, 166-174 [in Ukrainian].

Alforov, S. V. (2013). Terytorialna hromada : poniattia, oznaky, problemy funktsionuvannia v Ukraini ¡Territorial community : notions, signs, problems of functioning in Ukraine]. Visnyk Universytetu bankivskoi spravy Natsionalnoho banku Ukrainy -Bulletin of the University of banking of the National Bank of Ukraine, 1, 47-50 [in Ukrainian].

Ofitsiinyi sait Derzhavnoi sluzhby statystyky Ukrainy [Official site of the State statistics service of Ukraine]. Available at :

Terytorialni hromady Ukrainy : Ternopilska oblast [Territorial communities of Ukraine : Ternopil region]. Available at :



  • Поки немає зовнішніх посилань.

ISSN 1818-5754 (print), ISSN 2415-3672 (online)
Ternopil National Economic University
© "WOF", 2004-2019