Goal. The article is devoted to the generalization of the peculiarities of the functioning of public-private partnership in Ukraine and some foreign countries and the development of the financial mechanism of public-private partnership in the postwar reconstruction of Ukraine. Method. Taking into account the specifics of the study, a systematic approach and a method of comparative analysis were used, an assessment of the losses of Ukraine's economy caused by Russian military aggression was presented, and the structure of this mechanism was formed. Results. The pragmatics of the functioning of this financial mechanism in Ukraine and in some foreign countries is analyzed by comparing features and differences. The significant amounts of funding for public-private partnership projects in foreign countries and in Ukraine were emphasized and it was determined that structural grants and grants of the Cohesion Fund were the main source of funding for projects in EU countries. It is also a well-established practice in foreign countries to finance long-term large-scale projects. The importance of coordinators of public-private partnership processes in Ukraine, in particular, line ministries, analytical agencies and public organizations that promote the implementation of quality projects in Ukraine in various fields. Scientific novelty. Using a systematic approach, based on the work of domestic scientists and taking into account the specifics of Ukraine's economy in martial law, a diagram of the structure of the financial mechanism of PPP in the postwar reconstruction of Ukraine. Practical significance. The proposed structure of this financial mechanism should be used in the formation of national, regional and local, in particular at the level of the territorial community economic recovery programs. Promising objects of PPP at the level of territorial communities can be both economic and social projects, given the level of destruction of housing and other social infrastructure. Among the economic ones, the construction of food establishments, small enterprises for processing crop and livestock products, production of household items is relevant, and among the social ones - housing projects, park areas and recreational facilities; objects of historical and architectural heritage; provision of social services, management of a social institution, institution, etc.

Анотація. Визначено, що підвищення рівня життя населення є важливим соціальним критерієм, тому уряди всіх країн постійно намагаються підвищити цей рівень, використовуючи відповідні ресурси. Підтверджуючи особливу актуальність цієї теми, дослідження і практичний досвід показали, що одним із таких ресурсів є бюджетні видатки, зокрема на освіту та науково-дослідні і дослідно-конструкторські роботи (НДДКР).  Обґрунтовано, що ефективність управління цими видатками є важливим напрямом державної фінансової політики. Основною метою дослідження є визначення впливу цих видатків бюджету на зростання доходів населення та оцінка ефективності управління цими фінансовими ресурсами. Методологічною основою дослідження було використання системного підходу, кореляційно-регресійного моделювання та аналізу панельних даних, де за допомогою відповідних статистичних тестів, а також зарубіжного і вітчизняного наукового доробку учених визначено значущість впливу цих видатків на доходи населення. Для проєктування та оцінки моделей використовувалися програмні засоби Stata. У дослідженні проаналізовано витрати на освіту та НДДКР між окремими країнами ЄС та Україною протягом 2010—2019 років із застосуванням науково обґрунтованої методології, зокрема розробленої методики взаємозв’язку фінансових ресурсів освіти, НДДКР та доходів населення із розрахунком відповідних коефіцієнтів. Визначено також щільність взаємозв’язку між цими фінансовими ресурсами і динаміку зростання цих доходів. За отриманими результатами виявлено, що найбільш динамічно зростають доходи населення в Німеччині та Франції з відповідною синхронізацією видатків на освіту та НДДКР. За результатами зроблено висновок, що найефективніше управління цими бюджетними видатками здійснюють уряди Німеччини і Франції. Практична цінність цього наукового  дослідження полягає в теоретичному висновку щодо здатності використовувати досвід аналізованих  країн для забезпечення добробуту громадян інших країн ЄС. Обґрунтовано, що в  Україні проблематично забезпечити синхронізацію видатків на освіту та НДДКР з відповідним формуванням умов для суттєвого підвищення рівня доходів населення за теперішніх обсягів бюджетних ресурсів. Ключові слова: уряди, населення, фактори, фінансові ресурси, добробут. Формул: 2; рис.: 1; табл.: 3; бібл.: 18.

Abstract. Introduction. The COVID-19 pandemic, as evidenced by the practical experience of recent years, not only affects the health of people around the world, but also has a strong impact on the economic situation in the economy as a whole. In such circumstances, the creating of forecasts for the functioning of the banking system is the key to understanding the economic situation in the coming years, and will allow to form effective measures to minimize losses for ordinary citizens, individual enterprises and entire industries. Purpose. The main purpose of the study is to creation of scenarios for the functioning of the banking system of Ukraine in the context of the COVID-19 pandemic. Results. According to the purpose of the author's research, we have systematized the main forecasting tools to create the most accurate and relevant forecast, it turned out to be not so simple. But scenario planning in an author's study can provide an advantage by allowing you to respond quickly - because the situation has been thought out and the actions documented, no one needs to rush into the midst of the crisis. As part of the author's study, based on the methodology of scenario forecasting, we have selected a number of drivers or indicators that in our opinion would determine the conditions of the banking system of Ukraine in a pandemic COVID-19. Based on the selected indicators, or drivers, we have proposed some scenarios, which in our opinion reflect the full range of events that can be predicted by the selected indicators. Conclusions. The article substantiated the effectiveness of the methodology for scenario forecasting of the banking sector of Ukraine in the COVID-19 pandemic, which, in contrast to existing forecasts based on extrapolation, is based on the construction of forecasts from the future to the present. The set of indicators or drivers that would determine the conditions of functioning of the banking system of Ukraine in the conditions of the COVID-19 pandemic is substantiated: dynamics of the discount rate; actual lending parameters; dynamics of cash, deposits and loans; dynamics of the number of issued loans, monetary gold and SDRs; dynamics of the number of banks licensed by the Central Bank of Ukraine. Three scenarios are proposed, regarding the conditions of the banking system functioning, are the key to understanding the economic situation in the coming years, and will allow to form effective measures to minimize losses for ordinary citizens, individual enterprises and entire industries.

The decentralization of finance in the context of reform of local self-government in Ukraine needs the improvement of the tax system i.e. the optimal allocation of taxes between the local and state budgets. The purpose of this research is to enhance the existing experience of budget decentralization with the identification of the practical results of the decentralization reform and its impact on the local territorial communities in Ukraine. The article examines and summarizes the current experience of budget decentralization in Ukraine and the results of the reform, as well as their community impact. The main focus of the study is on the principles of tax policy implementation in terms of taxes and fees credited to local budgets. The purpose of the study is to optimize the tax mechanisms for filling local budgets in Ukraine. The article examines the state of filling local budgets and its impact on socio-economic development of the community. It is determined that the basis of revenues are tax revenues, the share of which is growing every year. The reform resulted in increased interest of local governments in increasing revenues to local budgets, finding reserves to fill them, improving the efficiency of administration of taxes and fees. Thus, the main budget-forming tax is the personal income tax, which in the amount of 60 percent is credited to the budgets of rural, township, urban territorial communities. In its turn, the positive dynamics is the reduction of intergovernmental transfers. Increasing the dependence of local budgets on personal income tax and own local taxes is a positive consequence of the implemented budget reform. According to the results of the study, the directions of optimizing the use of tax instruments in filling local budgets are substantiated. One of the crucial conditions for creating a highly developed market economy is the formation of local self-government as an effectively functioning part of the public sector.