The essence of administrative and territorial reform and decentralization reform in Ukraine is to move away from a centralized model of government in the state, ensure the ability of local self-government and build an effective system of territorial power organization in Ukraine based on the principles of subsidiarity, omnipresence and financial self-sufficiency of local self-government. The purpose of the article is to identify areas for improving the effectiveness of the administrative-territorial reform in Ukraine based on assessing the results of its financial decentralization component. Peculiarities of changing the territorial basis of local self-government in Ukraine investigate the necessity of moving from a voluntary amalgamation of territorial communities to the stage of their formation according to clearly defined criteria and providing opportunities for the development of such communities in the future. It focuses on the need to consolidate areas and change the system of interaction of the subregional level with the amalgamated territorial communities at a basic level.

Ukraine is increasingly trying to integrate into European structures. The civilizational, geopolitical and geo-economic choice for our country is obvious, therefore, difficult, consistent and sometimes unconventional and unpopular political decisions are required to implement it. The real implementation of the deconcentration, decentralization and subsidiarity principles in the practice of public administration is necessary, in particular, due to the introduction of new models of relations between the political center and the regions. Regional disproportions in the territory development of Ukraine, the failure to implement the reform on the ground in specific administrative and territorial units, the spread of corruption schemes – all these are the consequences of an ineffective model of local self-government and state management of regional development, that became the beginning of the administrative and territorial reform in the state. And in order to ensure a high-quality process of administrative and territorial reform, it is important, and to some extent and the most basic, is the process of adopting high-quality regulatory base for legislation. The article identifies the main directions for the formation of an effective management system at all levels, including: the formation of an optimal territorial basis, the provision of appropriate material, administrative, organizational and financial conditions for the implementation of the powers granted to them by local governments, a clear delineation of powers between management bodies of different levels based on decentralization, mechanism development of the state control and population involvement in the community development. The legislative base, which was adopted in the context of supporting the reform of local self-government in Ukraine, has been analyzed. The legislative guidelines for the decentralization reform and regional policy in Ukraine have been determined and substantiated. Deficiencies and shortcomings of the normative-legal and institutional support system of the local self-government reform have been identified and ways of their elimination have been proposed.

The current stage of development of society requires new ways of solving the problems arising in conditions of political, economic, or social instability in the country. The challenges faced by domestic companies first during the COVID-2019 pandemic and later during the large-scale russian invasion of Ukraine are no exception. It has become a kind of challenge for the country’s population, as well as for the activity of economic entities, creating unpredictable decisions for most entrepreneurs. Geographically, Ukraine has a very advantageous position. Being in the center of Europe, it can provide extended transport and transit services to the countries of Asia. Therefore, the issues of the development of the transport logistic infrastructure are very relevant nowadays. In fact, it is worth paying attention to the managerial decisions of a number of companies regarding the revision of the functioning and development directions of transport logistics, which were caused by the russian war against Ukraine and the belarusian support of this barbaric act against Ukraine. The article aims to examine the peculiarities of the companies’ transport logistics in conditions of modern challenges. The article analyzes theoretical-methodological approaches that are the basis for the research idea and outlines the main directions of the management of the companies’ transport logistics. The retrospective and current state of transportation in Ukraine is explained. The main problems emerging in the companies’ transport logistics in conditions of war are characterized. The nature and features of support for the development of the companies’ transport logistics and its integration into the logistics system of the EU countries are substantiated. The article offers a number of measures directed at creating a qualitative investment framework for the development of the companies’ transport logistics, which are particularly important in times of war.

Introduction. In the context of systemic changes in the country's economy caused by global challenges, the development of transport infrastructure, which is used by absolutely all types of economic activity, is important. The article states that the logistical ties that have been formed since independence and in cooperation with international partners have been partially lost during the military aggression by Russia. Today, one of the important conditions for the active development of the logistics transport system, including rail transport, is the inflow of investment resources, which is possible by finding sources of funding to improve new enterprises or by updating the material and technical base and highly professional staff. Therefore, a comprehensive study of the processes of supporting the railway industry as the main carrier of most passengers and goods is needed. The purpose of the article is to study the peculiarities of the development of the logistics system of railway transportation in the conditions of modern challenges. Results. The article analyzes the theoretical and methodological approaches on the basis of which the idea of the study is formed and highlights the main directions of development of the logistics system of railway transportation. A retrospective and the current state of transport in Ukraine, both cargo and the number of passengers are reflected. The main problems that arise today in the logistics system of rail transport are described, in particular in the conditions of fierce competition of such carriers as cars or air transport. Conclusions. The article substantiates the essence and features of supporting the development of the logistics system of railway transportation in the context of systemic changes and the integration of Ukraine's economy into the economic system of EU member states. A number of measures aimed at high-quality investment support of the railway logistics system are proposed, which is extremely important today in the conditions of competition between different transport carriers. Key words: transport, logistics system, railway transportation, transport infrastructure.

Introduction. The budgetary mechanisms and interbudgetary relations have the central place in current conditions in the system of financial and investment maintenance of local governance. The budgetary mechanisms in their general meaning are of the administrative and technical nature, yet, in the practical meaning, they should be considered in the context of efficiency along with the processes of social and economic development of a territory (state, region, community). It stipulates the ability of such mechanisms to significantly impact the development of social and economic areas (in particular, through the application of special procedures of generating, approving, and implementing the budgetary solutions). The budgetary mechanism is a complicated managerial category, which by its content can be defined as a set of organizational, methodological, legislative, and regulative provisions that secure the functioning of the budgetary system of a country as well as a set of methods, tools (procedures), and leverages that are the ground for implementation of managerial decisions in the process of forming and use of centralized funds of the country and its territorial and administrative units or respective regions. Therefore, the notion of the budgetary mechanism covers the levels of the use of various tools – at the level of the state, regions, or communities represented by local governments. The paper aims to explain the concept of forming budgetary mechanisms and determining the main problems of interbudgetary relations. Results. The paper outlines the features of using the budgetary mechanisms and forming interbudgetary relations in Ukraine. The dynamics of revenues and expenditures of budgets of various levels in Ukraine in 2000-2019 is shown. The pace of change of revenues and expenditures of budgets of various levels in Ukraine in 2000-2019 and the share of revenues and expenditures of local budgets in the consolidated budget of Ukraine with transfers and without them in 2000-2019 are determined. The mechanisms of public support of local budgets in Ukraine are generalized. The structure of funding the infrastructural investment in the consolidated territorial communities in Ukraine in 2016-2018 is outlined. Conclusions. The efficiency of the use of subsidies and subventions by local governments is evaluated based on the sociological survey. Key words: decentralization of authorities, interbudgetary relations, budgetary process, expenditures, revenues