In this article, the authors consider issues of fiscal decentralization in the context of sustainable development of territories, justify the development trends of the world community in providing public goods for the population. The analysis of this issues is carried out in comparison of indicators for Russia and the countries of the Organization for Economic Cooperation and Development (OECD). This allows assessing the current level of fiscal decentralization in the world community, in Russia, and also determining its prospects. The authors presented the results of the study, which contain the dynamics of subnational budgets of Russia and OECD countries, separately identified local budgets, the dynamics of financing of proactive budgeting, the typology of the main projects of proactive budgeting, examples of municipal-private partnership projects implemented in Russia. In addition, the article sets out new approaches to the financial support of local government activities in the country, based on the introduction of self-taxation, bond loans and other forms of financing at the municipal level.

Abstract. The aim of the conducted research is elaboration of conceptual statements and formulation of practical recommendations aimed at development of the methodological bases of state financial support for small business. On the basis of the existing theoretical statements, discovery of essential characteristics, peculiarities and systematisation of the obtained results of the research, conceptual approaches to interpretation of the features of state financial support for small business during the coronavirus crisis have been suggested. Small business is an important component of the economic system of any country. It ensures formation of the complex structure of the market for goods and services, development of efficient competition and promotes addressing the needs of consumers in conditions of formation of their sovereignty. State financial support for small business in European countries is at different stages of development. In the EU countries, financial policy of small business regulation is an example of state intervention in the mechanism of market self-regulation in order to solve social and economic problems by changing the economic behaviorur of small enterprises. The formational process, strategic priorities of state financial support for small business in European countries and macroeconomic instruments for its implementation during the coronavirus crisis have been studied. Changes in the concern of the world community in forms of state financial support for small business have been detected. A comparative and analytical examination of the instruments for macroeconomic financial regulation, which are being used during the COVID-19 pandemic in Europe, has been conducted. The research shows the importance of small business in terms of solving economic and social problems of social development, outlines the situation of state financial support in the EU countries in comparison with Ukrainian small enterprises, determines the general features and differences in state regulation of entrepreneurship. The practical significance of the obtained results consists in the fact that the main scientific statements of the article can be used in practice of state and regional management of small business. Keywords: small business, state regulation, financial support, financial policy, coronavirus crisis. JEL Classification H12, D21, E61 Formulas: 0; fig.: 2; tabl.: 1; bibl.: 12.

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The subject of the study is a complex of financial and social relations arising in the process of providing citizens with social support measures through the use of new information and communication technologies. The purpose of the work is to identify new tools that contribute to improving the effectiveness of providing social support measures in Russia. The article analyzes budget expenditures for the implementation of social support measures for low-income households on the example of one of the subjects of the Russian Federation. Through the analysis, the reasons for the low efficiency of budget expenditures in terms of support for low-income households have been established. A comprehensive review of a new mechanism for providing social support measures to poor citizens in the field of social protection in the form of a social treasury has been carried out. The prerequisites for the creation of a unified social platform that contributes to improving the efficiency and targeting of the provision of state (municipal) services, taking into account foreign experience in the field of creating a unified social register, are determined. The main components of the social treasury that ensure the coherence and efficiency of its functioning are identified. It is established that the social treasury is a tool that contributes to the acceleration of the provision and receipt of services in a proactive mode, reducing transaction costs. The main reasons hindering the development of digitalization in the sphere of obtaining state (municipal) services by citizens and, consequently, improving the process of providing social support measures to the population are identified. The main expenses, the need for which is due to the development and introduction of new tools for the implementation of social protection of the population in Russia, as well as the projected benefits from their implementation, are identified.