Purpose. The purpose of our work is to investigate the presence of tourist infrastructure elements to ensure a comfortable stay of tourists in tourist destinations, which can become a driver of the development of local communities, especially in rural areas; investigation of financial support for tourism development by local governments. A derivative task of our study is to identify challenges and prospects of tourism infrastructure in tourist destinations after the pandemic. Methodology / approach. The theoretical basis of the study is the fundamental principles of economics and the scientific research of Ukrainian and foreign scientists. For the analysis, we used data from the official web resources of local governments of Ukrainian local communities with tourist potential, information from the Booking.com and the Internet about tourist facilities and events in local communities. During the research we used the following methods: analytical (to select tourist destinations for analysis, their grouping and analysis of their tourist infrastructure); comparison (to compare the tourist infrastructure in the local communities that were the object of our study); synthesis (to conclude the general state of tourist infrastructure in tourist destinations and prospects for its development in the future), graphic (for visualization of study results). Results. The study highlights five elements of tourist infrastructure of the most popular tourist destinations in Ukraine: travel services, transportation services, accommodation services for temporary residence, catering services, services for the organization of recreation and entertainment. We analysed the state of functioning of the tourist infrastructure in the tourist destinations of Ukraine before the introduction of lockdown. The results of the analysis showed that only four out of five elements of the tourist infrastructure were at the proper level. We described the challenges of the tourism industry, which had arisen as a result of the epidemic. In conclusion, we considered the prospects for the attitude and development of tourist infrastructure in the local communities of Ukraine after the pandemic. Originality / scientific novelty. During the study for the first time, we selected the most popular tourist destinations in Ukraine which in 2019 received the highest revenues from tourist tax as an indicator of the official stay of tourists, we grouped them according to their dominant type of tourism and researched their tourist infrastructure. We compared the revenues from the tourist tax with the expenditures of local communities for the development of tourism and found that local communities received much more money from the tourist tax than they had spent on the development and promotion of tourism. Practical value / implications. We show the characteristic features of the development of the tourism sector in the post-quarantine period, which can be used by local governments and businesses of tourist destinations when planning the development of tourist infrastructure.

Purpose. The purpose of the article is to identify the spatial features of the social-economic development of territorial communities in the context of administrative and financial decentralization. Methodology /approach. The method of system analysis is used in the work – to research the spheres of central-peripheral interactions at the level of territorial communities; method of comparative analysis – to identify trends in the formation and development of interactions between the center and the periphery in communities and the factors that determine them; abstract-logical method – for the formation of theoretical generalizations and formulation of conclusions from the research; method of graphic visualization, which allows providing a clear presentation of the results of the analysis; sociological survey of chairmen of local councils of territorial communities of Lviv region – to determine the state of development of central-peripheral interactions in their communities. The key role of territorial and systemic approaches to the analysis of core-peripheral interactions in territorial communities is emphasized, which made it expedient to form a research method based on taking into account the conditions for the development of a particular environment and existing spatial restrictions. Results. The article identifies the features of the formation of core-peripheral interactions in the territorial communities of rural areas. It is focused on the formation of derivative core-peripheral interactions that arise in the territorial communities created during the implementation of administrative-territorial reform. On the basis of a systematic and comprehensive analysis, the existing and hidden core-peripheral dependencies were identified and the features of the mutual influence of the centers of the united territorial communities of the rural areas of the Lviv region on the socio-economic development of the community territory were revealed. The problems and risks of the development of the territory of the community are substantiated in the context of the mutual influence of a derivative nature. Originality / scientific novelty. A scientific approach to the identification of central-peripheral interactions in territorial communities was developed, which allows identifying the spatial effects of social, economic, managerial interactions of the center and the periphery within the community. A scientific-and-methodological approach to the assessment of central-peripheral interactions was developed, which provides for the selection of community groups according to certain criteria (community type (urban / rural / urban), community composition, location in the region) and their diagnosis in areas: analysis of strategic documents of local council on the development of central-peripheral interactions in a community; analysis of the management structure of the local council, representation of peripheral communities, compliance of the composition and structure of the governing body with the goals of community development; analysis of budget support for infrastructure development; research of employment opportunities in the community. The application of the approach will reveal the patterns of formation of central-peripheral interactions at the level of territorial communities. Practical value / implications. The results of the study make it possible to have a more comprehensive assessment of the state of the formation of central-peripheral interactions in territorial communities, contribute to the identification of risks of social conflict between different groups in the community and to form recommendations for their activation. The results are recommended for consideration by local governments when preparing proposals for socio-economic development and ensuring the financial capacity of local communities.

The authors analyze the European experience of fiscal decentralization in the context of the development of social protection. Based on the distribution of functional expenditures, countries that have prioritized organization and financial provision of social protection at the local level have been identified. The authors share the view that the effectiveness of social protection reforms is largely due to the interdependence of spending on social protection and the reduction of poverty in the country. The countries that use a relatively small share of GDP expenditure while having low poverty rates after social transfers are the Czech Republic and Ireland, while such countries as Italy and Greece track high share of GDP expenditure as social transfers and high poverty rates. The countries that spend much less on social protection in terms of GDP and have high levels of poverty are Estonia, Bulgaria, Latvia, Romania and Lithuania. An analytical study of the decentralization of incomes made it possible to find out the differences in the formation of municipal budgets through transferring powers and financial resources to the local level, as well as different approaches in determining sources of income and financial equalization. Some European countries still have high centralization of social protection expenditures, such as Bulgaria, Spain, Estonia,

Дуб А. Р., Гринчишин І. М. Податкові надходження бюджетів об'єднаних територіальних громад як джерело фінансування їх розвитку Диверсифікація податкових надходжень бюджетів об'єднаних територіальних громад (ОТГ) розширює можливості органів місцевого самоврядування для фінансування розвитку громади. Мета статті полягає у виявленні перспектив формування власних доходів об'єднаних територіальних громад на основі аналізу джерел податкових надходжень ОТГ Центрального регіону України. Розглянуто податкові надходження місцевих бюджетів у країнах Європи. Доведено відсутність єдиного підходу до формування фінансових ресурсів органів місцевого самоврядування. Проаналізовано власні доходи бюджетів ОТГ Центрального регіону України. Встановлено, що в структурі власних доходів лише незначної частини ОТГ місцеві податки і збори забезпечують половину всіх надходжень. Головним джерелом формування власних доходів бюджету середньостатистичної ОТГ Центрального регіону є ПДФО, майже 80% якого надходить від оподаткування заробітної плати зайнятих на приватних підприємствах та у фізичних осіб-підприємців. Охарактеризовано перспективи формування власних доходів бюджетів ОТГ Центрального регіону України залежно від основного джерела їх податкових надходжень. На основі здійсненого аналізу наведено оптимальну структуру податкових надходжень бюджетів ОТГ Центрального регіону, яка б дозволила збільшити фінансову незалежність територіальних громад від інструментів державної фінансової підтримки розвитку.

Introduction. Among the measures to ensure the well-being of communities, one of the most important is health care, which in Ukrainian reality is largely due to high mortality rates, reduced life expectancy and low satisfaction of community residents with the quality of health care. Goal. Identification of health risks, identification of their impact on the functioning of local communities and development of a set of measures aimed at their leveling. Method (methodology). Methods of logical generalization, analysis, comparison and synthesis are used to identify risks in the health care system and justify measures to minimize them. Results. Identified organizational and institutional, functional, financial risks in the health care system; an analytical study was carried out and the peculiarities of their influence on the functioning of territorial communities were clarified. A set of measures aimed at the effective functioning of health care at the territorial community level and minimization of negative consequences in terms of identified risks, namely: organizational and institutional (legislative definition of secondary and tertiary levels of health care, taking into account administrative and territorial features of primary health care). Assistance in determining the capitalization rate and the abolition of limitation of declarations in rural areas); financial (establishment of an effective mechanism for financing primary health care in the local community, elimination of inefficient expenditures, application of financial incentives for employees of health care facilities of the local community); functional risks (establishing partnerships between local governments and the management of the primary care institution, stimulating and encouraging local governments to develop medicine in the local community, control over the conditions of remuneration of primary care physicians).