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.

Патицька Х. О. Закономірності розвитку системи майнового оподаткування в Україні в контексті підвищення фінансової спроможності територіальних громад Мета статті полягає у визначенні закономірностей використання бюджетного потенціалу об'єднаних територіальних громад (ОТГ) за доходами від справляння майнових податків. Сформовано власний науковий підхід до аналізу ефективності використання бюджетного потенціалу територіальних громад за доходами від справляння майнових податків. Охарактеризовано основну проблему справляння майнових податків в Україні-низьку частку надходжень від їх справляння. Проте в умовах сьогодення вона постає особливо гостро, що пов'язано з посиленням фінансової спроможності місцевого самоврядування в умовах децентралізаційних процесів в нашій країні. Встановлено, що рівень ефективності використання бюджетного потенціалу територіальних громад за майновими податками загалом доволі низький. Виділено основні проблеми в контексті справляння майнових податків: неефективне визначення податкових ставок та осіб, які звільняються від оподаткування; відмінності у застосуванні податку на різних територіях; неврахування фінансового становища власників майна при оподаткуванні. Встановлено, що податку на нерухоме майно, відмінне від земельної ділянки, як і платі за землю, притаманна проблема ефективності встановлення податкових ставок органами місцевого самоврядування, від якої залежать обсяги надходжень податку до місцевого бюджету, чисельність платників податку й ефективність податку загалом. Доведено різний підхід до встановлення податку на нерухомість в ОТГ з різним рівнем доходів на особу: відсутність зацікавленості в ОТГ з вищим рівнем власних доходів у нарощенні надходжень від справляння податку на нерухомість спричиняє і нівелювання органами місцевого самоврядування можливості ефективного встановлення правил справляння податку та збільшення його надходжень. Виявлено покращення ефективності використання бюджетного потенціалу територіальних громад за майновими податками. Це свідчить про розуміння органами місцевого самоврядування переваг використання цих податків для підвищення рівня фінансової спроможності територіальних громад.

Abstract. The COVID-19 pandemic has revealed significant structural flaws, caused deterioration of living and labor conditions, and slowed down economic growth paces for both regions and the country as a whole. It makes the domestic economy vulnerable to various stresses that, in turn, increases the vulnerability of financial systems and reduces their financial resilience. The paper aims to analyze the trends and factors causing financial imbalances of regions in economic instability and substantiate the consequences for their economic growth. The theoretical foundations of financial imbalances are expanded by decomposing financial stability, financial vulnerability, and financial instability. The interpretation of the concept of financial imbalances is expanded. The financial imbalances of Ukrainian regions in 2015—2020 are detected based on the suggested algorithm using the selected indicators. Depending on the year and type, the paper reveals the regions with a consistently low level of financial imbalances, high negative level, and a noticeable accumulation of financial imbalances. The causes of their emergence are explained, including the low capacity of the state to secure a sufficient amount of revenues and thus the budget balance, the low quality of planning and executing the budgets, weak relationship between budget programs and strategic priorities of regional development, domination of consumer expenditures over the development expenditures, inadequate public regional policy, falling volume of capital investment and poor investment attractiveness, declining production and thus deteriorating financial results in basic types of activity in the region, falling income of the population at the background of aggravated social tension and growing unemployment. The author suggests arrange of measures to prevent the emergence of financial imbalances and a set of efficient tools to regulate them. The paper emphasizes the need to develop a unified system of indicators in Ukraine similar to the scoreboard in Europe to measure imbalances on both macro and regional levels in order to detect prospective risks of imbalances emergence and expand the opportunities for their elimination or regulation. Keywords: financial imbalances, regional development, financial instability, financial capacity, financial vulnerability. JEL Classification H73, O40, R13 Formulas: 0; fig.: 2; tabl.: 2; bibl.: 16.

No abstract

The article is aimed at defining the behavioral patterns of economic decision-making at the level of territorial hromadas. The main difference between traditional economic science and behavioral economics is substantiated. The traditional economic model is formed around the behavior of the «economic man», which is characterized by rationality in decision-making, completeness of self-control, limitless cognitive skills, restricted self-interest and stability of preferences; behavioral economics – around the behavior of Humans, which is characterized by numerous behavioral biases, changing preferences, acquiring new skills and further learning, social impact, altruism, etc. Two levels of behavioral economics are highlighted: micro- and macro-levels. The first level involves the study of the peculiarities of individual decision-making, the second involves the study of the impact of the behavior of economic agents on the development of the financial market together with economic growth of territories. It is substantiated that the study of behavioral patterns at the local level in the State requires, first of all, an analysis of the peculiarities of individual decision-making in the context of the developments in the micro-behavioral economics. The principles of behavioral economics, which have a significant impact on the behavioral characteristics of economic entities in the process of economic decision-making, are systematized. Cognitive biases and heuristic methods, features of choice architecture that influence decision-making are defined. Prospects for further research in this direction are the introduction of the principles of behavioral economics in the context of the development of territorial hromadas, in particular, taking into account tendencies in decentralization and the increasing impact of the behavior of certain subjects or groups of such entities on the development of the territory with a decrease in the size of the administrative-territorial unit.