Ostapchuk V. Financial decentralization in the context of the development of territories

The object is the process of financial provision of territories development. The purpose is to substantiate the conceptual framework and develop practical recommendations for improving the process of financial decentralization in the context of the development of territories. The methods are dialectical method of cognition, theoretical generalization and comparison, method of system approach, abstract-logical method, SWOT-analysis method, and monitoring method. The results are the theoretical generalization and formulation of scientific aspects of financial decentralization in the context of the development of territories, the estimation of the current trends of financial decentralization in Ukraine and regions and the development of the practical recommendations for the formation of perspectives of the development of the united territorial communities in Ukraine. The novelty: the methodological tools for determining the baseline scenarios for city development based on modern urban and migration trends is formulated; the interpretation of the essence of financial decentralization is improved; the theoretical and methodical approaches to modeling relations between subjects in the process of financial decentralization are substantiated; the scientific and methodical principles of the combined assessment of the level of satisfaction of inhabitants with living conditions within a separate territory are improved; scientific and theoretical approaches to identify the advantages of financial decentralization are further developed; the scientific basis for the implementation of the successful functioning of the united territorial communities in the context of the application of parameters characterizing their financial capacity is substantiated, scientific and methodical approaches for the evaluation of the results of financial decentralization in terms of the selection of perspective vectors of spatial development of the city are formulated. It is used in the practical activities of the Ternopil City Council, the Ternopil Oblast Council, the Ternopil Oblast State Administration, the Ternopil Regional Branch of the Association of Cities of Ukraine and in the educational process of the Ternopil National Economic University. The field of use is activities of the Ministry of Finance of Ukraine, the Ministry of Economic Development and Trade of Ukraine, and the State Fiscal Service of Ukraine.