The article examines the activities of households that provide services in the field of rural green tourism in Transcarpathian region. The main prerequisites which helped rural residents to start their own business in the sphere of rural green tourism are analyzed; the main indicators of rural tourism homesteads activity according to COVID-19 and in the pre-crisis period are reviewed; the main factors influencing the realization of social and economic potential of households in rural green tourism and its effective use in crisis situations are revealed. The purpose of the article is to conduct socio-economic analysis and assessment of impact of the main generating and destructive factors affecting the functioning of rural tourist estates in Transcarpathian region, which form the basis for the development of anti-crisis measures to improve their socio-economic potential, which can be used by the owners of rural green estates. Methodology. The study was conducted on the basis of the results of sociological monitoring of owners of rural estates in the Transcarpathian region, conducted by the Transcarpathian Regional Center for Socio-Economic and Humanitarian Studies of the National Academy of Sciences of Ukraine in 2021. The monitoring covered 95 respondents, of whom 51.6% were women and 48.4% were men. 74% of the respondents were economically active people between the ages of 35 and 56. The monitoring was conducted on the basis of the method of personal structured interviews according to a stochastic sample, which is representative for the population of the region at the age of 18 and older. The results of the study confirm that the functioning of the majority of rural tourist estates in the Transcarpathian region, in addition to objectively negative consequences of the crisis COVID-19 is affected by many destructive factors at the micro- and macro level, the elimination of which ensures their functioning in case of recurrence of crisis situations. The results of the study showed that only 4% of entrepreneurs were able to increase the potential and profitability of their own business during the crisis period. Also 23.7% of entrepreneurs, despite the crisis, plan to diversify and expand their business in the future. According to the results of sociological research anti-crisis measures to improve the effectiveness of rural tourist estates were developed, such as increasing the level of education and qualifications of owners of rural tourist estates, business diversification and expanding the range of services, reorientation to a new category of consumers, the development of e-tourism, strengthening of integration and cooperation between different economic actors in the region.

In the conditions of administrative and territorial reform, the development of small towns becomes more relevant, because according to the methodology of forming capable territorial communities, it is determined that communities should be formed around the cities-district centers, most of which are the small towns. In such conditions, one of the primary tasks of the local self-government bodies is the development of the strategy for territorial communities and small towns, which primarily involves determining the priority directions of their development and is a systematic process aimed at solving the most urgent local problems, realizing the socio-economic potential, increasing the efficiency of the use of available resources, which will ultimately contribute to the development of small towns and the growth of their role in the development of the regional economy. The purpose of the article is to determine the strategic priorities of the development of small towns in the conditions of administrative and territorial reform and decentralization. The analysis proved that in the conditions of administrative and territorial reform, small cities, acting as the centers of newly formed territorial communities, are in the focus of increased attention of scientists and experts that require the development of an effective strategy for their development and the determination of priority areas of their functioning. Due to the fact that the most of the small towns are characterized by a monofunctional type of development, in the long-term period, the strengthening of the industrial potential of these towns and the restructuring of the economy should be expected; accordingly, the social development of small towns will depend on the levels and directions of their economic growth. In the conditions of the military crisis and post-war recovery in our country, experts consider the improvement of the system of tax administration in communities to be one of the effective tools for the recovery and modernization of the country. Along with this, one of the integral conditions of the development of small towns is the deepening of intersectoral partnership between the government, business and the public sector, and the development of innovative entrepreneurship. In the conditions of decentralization the small cities are an important component of the socio-economic development of communities and regions, which requires increased attention to the development of an effective strategy for their operation, the determination of priorities for their development in the long term period, which involves strengthening of the potential of small cities, deepening partnership relations between various entities management, improvement of the local tax administration system, reorientation of industrial production to an innovative type of development.

In the modern terms of the implementation of the administrative and territorial reform and the formation of the local communities in Ukraine, the issue of partnership relations is becoming more relevant. The purpose of the article is to develop the methodological approaches for assessing the capacity of partnership of territorial communities in terms of decentralization. The methodology of assessing the capacity of partnership of communities should take into account the assessment of the potential of communities and their relationships with other economic subjects, such as public sector, business and government. At the same time, the lack of necessary statistical information complicates the process of calculating the degree of the capacity of partnership in local communities. Also, taking into account the fact that the categories as «capacity» and «partnership» are relatively qualitative indicators, the assessment of their level requires the use of the most effective approach and methodology that is adapted to modern economic conditions. The basic elements of the developed methodical approaches are the determinants that were obtained on the basis of the results of structured interviews with the leaders of the local communities in Zakarpattia region and the coefficients of the expert assessments of the partnership capacity. The analysis of the capacity of partnership is proposed to be carry out in the context of three blocks, in particular "local community-public sector", " local community -business" and " local community-government". Taking into account the largest amount of the initial base for the analysis of partnership capacity in the block "OTG-public sector" (based on the results of structured interviews analysis), the evaluation method is proposed based on the analysis of this component of the capacity of partnership. It is proposed to divide the local communities according to the level of partnership capacity to three groups, in particular, communities with low, medium and high level of capacity, that makes it possible to use a selective approach to the development of local communities and could be used by the leaders of the local government during the realization of different programs and plans of regional and local development.