The purpose of the proposed research is to form conceptual state policy foundations of regulating public-private partnerships development of countries with economies in transition. The need for substantiation of the regulating state policy of public-private partnership development in the transition economy and transformation processes has determined the topic relevance. The development of theoretical foundations for the state policy is based on systemic and institutional methodological approaches. There were used the method of comparative analysis, statistical analysis, structuring, method of abstraction and formalization. It has been determined that insufficient activity of countries with economies in transition in the public-private partnership projects implementation is due to imperfect legal framework, lack of clarity in the distribution of risks between agreement participants, political crisis and instability, lack of a unified state policy to develop partnerships. The principles of promoting the public-private partnership relations in countries with economies in transition have been identified, which include the formation of advanced legal mechanisms and systems of regulatory bodies, that monitor the public-private partnership implementation; stakeholder support by taking into account private interests, public authorities and end users; careful business partners selection. Basic determinants and a set of conceptual requirements for policy formation have been formed.

Introduction. The process of fiscal decentralization contributes to the transformation of territorial communities and local authorities into full-fledged members of the system of financial inter-connections. Territorial communities have individual financial interests. The need to protect them is at the heart of creating a safe environment for the functioning of territorial communities. However, financial security of territorial communities as separate economic units is not given enough attention to Ukraine. Instead, a more general notion is explored which isfinancial security of the regions. Purpose– theoretical substantiation of author's view on the content and structural components of the financial security of territorial communities, its place in the system of financial security of territories and the state as well as systematization of main threats to the financial security of communities in the context of implementing the budget decentralization policy. Results. The definition of financial security of territorial communities is substantiated. It is based on the protection of the financial interests of territorial communities. The features of financial interests of territorial communities are derived. Components of financial security of territorial communities are characterized. These include budget, tax, debt and investment security. The main threats to the financial security of territorial communities are analyzed and systematized. They are a result of imperfect institutional environment for local self-governments and the integration of territorial communities as subjects of a single (national) economic system. Furthermore, the threats are connected to the peculiarities of the territorial economy, communal infrastructure, the level of public consciousness and financial responsibility of heads of local self-overnment bodies. Conclusions.The financial security of territorial communities should be investigated as a part of the financial security of regions. Achieving a desirable state in practice requires synergy with the financial security of households and business entities located on the territory concerned. It is also necessary to seek coordination of financial interests of various territorial ommunities and the state as a whole.Local governments and central authorities are responsible for creating a safe financial environment for the functioning of territorial communities during budget decentralization. It is necessary to improve the mechanism of inter-territorial redistribution of financial resources.The list of potential threats to the financial security of territorial communities should be identified in the process of strategic development of territories and the use the SWOT-analysis for this purpose.

Taxes are the most acceptable tool to form budget resources of a modern state. Their importance increases significantly as force majeure circumstances, such as a war, influence the formation of a country's budget revenues. During martial law, the public authorities of Ukraine are forced to use tax revenues as the basic source of financing the needs of defense against the external enemy. An important scientific task is to study the formation of tax revenues at various stages of military aggression and identify the main directions of the war's influence. The current legislation of Ukraine, the work of domestic and foreign scientists regarding the development of the budget and tax sphere of economic relations became the theoretical and methodological basis of the research. The construction of the article was influenced by the application of the method of comparative analysis and synthesis - when assessing the tax revenues of the budget of Ukraine at various stages of russia's military aggression, theoretical generalization - for formulating the vectors of the influence of the war factor on the state of budget revenues, expert and analytical methods - when justifying proposals for the activation of tax potential formation of the budget of Ukraine. FIN AN C E, A CC O U N T IN G A ND TA XA TI O N Issue I (89), 2023 23 Among such vectors, the author's attention is focused on the objective reduction of the existing tax base; the influence of pricing processes within the commodity and capital markets; changes in tax policy (legislation); new variations of evasive behavior of taxpayers; not always justified and productive improvement of tax payment management and administration procedures on the part of controlling authorities. The cumulative impact of the outlined factors was manifested in different ways in 2013-2015 and 2021-2022 in terms of quantitative and structural indicators of tax revenues. The dependence of the state budget on the results of taxation of various income types, as well as real estate objects, has significantly increased. This indicates that the main burden of budgetary financing of defense needs is borne by the subjects of the official economy and the population. Territorial communities, primarily in the rear regions, became the main beneficiaries of quantitative changes in the tax revenues of the budget due to the war. The article offers the author's view on the possibility of introducing a target surcharge to the rates of already existing taxes, in particular, value added tax. The policy of tax revenue formation of the country's budget will require significant changes to ensure the financial system’s stability in the post-war period. Therefore, further research should be focused on substantiating directions for harmonizing the fiscal interests of the state and the financial capabilities of its taxpayers.

Анотація. В багатьох провідних країнах світу благодійність успішно застосовується, зокрема, в рамках державної фінансової політики, заохочуючи приватну ініціативу та сприяючи розвитку громадянського суспільства. У статті розкрито значення приватної благодійності як чинника розвитку системи фінансових взаємозв'язків. Охарактеризовано напрями її впливу на фінансування суспільних потреб у контексті реалізації соціальної й фінансової політики держави. Проаналізовано рівень розвитку приватної благодійності в Україні. Наголошено на тому, що така благодійність недостатньо використовується як метод перерозподілу частини національного доходу на основі добровільності та безкорисливості. Обґрунтовано можливість впливу держави на доброчинні наміри громадян шляхом здійснення заходів системного характеру, націлених на підвищення суспільної довіри, в т. ч. до організованих інститутів благодійництва, а також заходів у сфері політики доходів, бюджетного фінансування, податкового регламентування благодійних пожертв. Підкреслено роль органів місцевого самоврядування в заохоченні приватної благодійності в Україні. Ключові слова: благодійність, приватні пожертви, волонтерство, податкова знижка, суспільний розвиток, благодійні організації. Літ. 40.

Проаналізовано функціональне призначення неподаткових доходів і виявлено домінування їх фіскальної функції. Наголошено, що подальша її активізація можлива за умови узгодження фінансових інтересів держави і платників. Компенсаційне призначення неподаткових доходів доцільно посилити шляхом перегляду їх бази і ставок. З'ясовано, що неподаткові доходи бюджетів як регулюючий інструмент сьогодні використовуються недостатньо. Обґрунтовано напрямки посилення їхнього впливу на соціально-економічні процеси в Україні.