Role of interbudget regulation in financial ability of territorial communities In work the analysis of the basic sources filling of the budgets of the incorporated territorial communities and changes, which brought in 2018 considered features of realization interbudget regulation is carried out. The carried out analysis has shown, that ITC have only one exclusive kind subverts-on formation of an infrastructure entered in 2016. The size of subverts on formation of an infrastructure ITC is by settlement size, which depends on the area of territory ITC and number of the village population, which in this territory lives, that is she) is determined by objective principles. Is shown, that subverts on realization of measures on socio economic development of separate territories and the means of State fund of regional development depend on the decisions of a special Commission, which is created at the appropriate ministry and it are given not only ITC. Besides is present subjective in procedure of their granting. The carried out analysis has shown, that the majority of objects, which contents should carry out JTC (they concern to the municipal property), during 2015-2019 are financed with use of a means of the state budget. In this connection, further it is offered planning volumes of their financing to carry out with the account definition of a type of the boons, namely public, private and mixed. Is shown, that the basic loading on the budget ITC will have expenses for maintenance of the public boons, concerning them there is a state support for the account transfer from the state budget. The granting of the mixed boons provides an opportunity of financial support of the consumers, that I reduce loading on the budget IТC. Is proved, that at financial planning of volumes of own resources IТC it is expedient first of all to pay attention to volumes of financing of the public and mixed boons. Горошкова Л.А., Волков В.П., Карбівничий Р.О. Роль міжбюджетного регулювання у фінансовій спроможності територіальних громад У роботі проведений аналіз основних джерел наповнення бюджетів об'єднаних територіальних громад та змін, що внесені у 2018 році, розглянуті особливості здійснення міжбюджетного регулювання. Проведений аналіз показав, що ОТГ мають тільки один виключний вид субвенцій-на формування інфраструктури, введений у 2016 році. Розмір субвенції на формування інфраструктури ОТГ є розрахунковою величиною, яка залежить від площі території ОТГ та чисельності сільського населення, яке на цій території проживає, тобто вона визначається за об'єктивними принципами. Показано, що субвенції на здійснення заходів щодо соціально-економічного розвитку окремих територій та кошти Державного фонду фундаментального розвитку залежать від рішень спеціальної Комісії, що створюється при відповідному міністерстві і надаються не тільки ОТГ. Крім того, наявний суб'єктивізм у процедурі їх надання.

Relevance in the research topic. The relevance in research is determined by the issue of decentralization and state socio-economic system reform, and restructuring of economic entities` territorial organization, which is one of ten priorities of the "Sustainable Development Strategy "Ukraine - 2020". The new administrative-territorial system should become the basis for building a new model of territorial management, based on the principles of decentralization, subsidiarity, balance of national interests with the regional and territorial communities` interests, the ubiquity of local self-government, as well as territorial communities` capacity and independence. Problem statement. Management of the decentralization process in Ukraine requires in-depth theoretical and practical research due to the reform of its administrative-territorial system. Analysis of recent research and publications. Pavlyuk A., Oliynyk D., Batalov O., Datsko O., Murkovich L., Molodozhen Yu., and other scholars studied currents aspects of solving territorial communities` and local self-government`s development problems [1-4]. Unsolved parts of the general problem. The decentralization reform means the formation of a new link in of administrative organization system in Ukraine by the introduction of a new administrative-territorial unit - a United Territorial Community (UTC). The transformation process must be gradual and systematic, so there is a need to build a model of transformations based on a programmatic approach, taking into account the synergistic effect. Study task and objective. The most universal management tool is the project-programme models, which makes it possible to apply programme management as the theoretical concept, and to solve modern management problems. The objective is to substantiate the theoretical and methodological provisions regarding the development programme`s management in united territorial communities based on multi-vector development. The study task is the development and justification of a multi-vector model of UTC`s development programme`s management amid decentralization of power in Ukraine; determination of the priority development programme trends for united territorial communities, and substantiation of methods, principles and processes of their implementation in accordance with the stages of national administrative and territorial system`s reform. Research method and methodology. General scientific (analysis and synthesis, induction and deduction, and group analysis) and special (abstraction, modeling, etc.) methods of studying economic phenomena and processes were used in the study. The main material (study results). The new legislative framework significantly strengthened the motivation for inter-municipal consolidation in the country, created appropriate legal conditions and mechanisms for the formation of capable territorial communities of villages, towns, and cities, who unite their efforts to solve urgent problems. One of the forms of implementation of inter-budgetary regulation principles is inter-budgetary transfers, which are the funds transferred free of charge and irrevocably from one budget to another. The list of transfers provided for in the state budget for local budgets is defined in Art. 97 of the Budget Code of Ukraine. Priority trends of spatial decentralization should not be considered as collinear vectors. Thus, to describe the process of interaction between them, one should use the parallelogram law for vector addition. The instability of complex systems is one of the management tasks for creating prerequisites for stable dynamic development. Only these systems are capable of self-organization. Systems` self-organization management is a source of their accelerated development, which results in the selection of qualities, signs and properties to increase the level of system organization in the process of its adaptation to external environment. There are two mechanisms of system development: bifurcation (corresponding to the crisis processes), and adaptation (characterized by high economic growth rates). Therefore, the state of dynamic equilibrium in economic system can be defined as unstable or stable equilibrium, respectively. Bifurcation mechanisms are able to bring a complex system out of equilibrium for a certain time. The bifurcations occur due to both internal and external factors. UTC is a system in a state of dynamic equilibrium (a sequence of equilibrium states) capable of self-organization, which is described by a system of differential equations. Conclusions. A multi-vector model of management of power decentralization programme in Ukraine was theoretically proved. The expediency of identifying the main priority areas of decentralization (vectors of priority development) was stated. The first stage vectors are the following: 1) resources and goods of a UTC; 2) financial capacity and self-sufficiency of a UTC; 3) system of state regulation. At the second stage, it is advisable to direct the managerial impact both on each of the priorities separately, and to obtain additional effect caused by their interaction (vectors of interaction). The interaction results are the paired sum of priority development vectors, namely: 1) a cluster development model of a new system of administrative and territorial organization; 2) a new public-private partnership model; 3) updated system of inter-budget relations. The development vectors of decentralized system of administrative-territorial organization for the priority areas` interaction will remain interconnected in the future. UTC`s systematization as a non-linear dynamic organizational and technical system was carried out, its main characteristics were highlighted, additional relevant characteristics were proposed taking into account the specifics of the study subject. The key issues of further management of power`s territorial organization reform and the formation of a new administrative-territorial system as a programme are to apply UTC capacity as of a separate stage of the basic level of a new state administrative-territorial system development, and its synchronization with the reform in the social sphere. The time span of the processes does not make it possible to develop all the programme stages in full. The final programme stages can currently be presented as forecasts for a certain long period. The transformational processes lag can be obtained only in the long term.

In work the analysis of experience realization reforming administratively-territorial device and decentralization of management in the European countries is carried out. The comparisons of different models of decentralization of authority are carried out. The features of administrative-territorial transformations in the countries - members of EU are investigated which have resulted in positive and negative results. Is shown, that the European practice demonstrates a growing role of local self-management in system of public authority and opportunity of effective delimitation of powers of bodies of the executive authority and local self-management in nation-wide and territorial management. Is established, that in the majority of the countries of Europe at local and regional levels practically all to the competence, except for competent of nation-wide meaning(importance), belong to powers of bodies of local self-management. Is established, that in the countries of Europe the tendency to integration of administrative - territorial units of a base level is traced which answers a level of communities in Ukraine and also decentralization and reforming of functional powers in system administratively - territorial device. The carried out comparative analysis of powers of administrative-territorial units in the different countries, structure and features of formation of the incomes of local bodies self-management. On the basis of the carried out(spent) analysis the carried out offers concerning formation of the Ukrainian model of decentralization. Is proved, that for reception of positive results of decentralization of authority in Ukraine it is necessary simultaneously to take into account such aspects: introduction of mechanisms of wide attraction of the members of territorial communities to participation in management; to develop communities as public corporations on own resources; to ensure wide scope of local self-management, to expand their jurisdiction on territory outside the occupied items; the decentralization of powers can be accompanied by decentralization of budget resources.

, +380674581067 Волков Володимир Петрович, д. т. н., проф., професор кафедри підприємництва, менеджменту організацій та логістики, академік академії економічних наук України, Запорізький національний університет,