Shchur R. Finances of the united territorial communities: conceptual principles of theory and practice

The dissertation theoretically substantiates and proposes a new solution to the scientific problem, which is to deepen and substantiate the theoretical, methodological and scientific and methodological foundations of the principles of finances of the united territorial communities and development of recommendations in relation to modernization of management by them offers. Theoretical bases of research of finances of the united territorial communities are formulated with generalization of scientific approaches in relation to the rich in content filling and functionality of such definition as “local self-government”, “financial potential of territorial community”, “profits of united territorial community”, “expense of the united territorial community” and others like that. Certainly maintenance of concept of the united territorial community as an integral economic system. Research of the rich in content filling and retrospective analysis of development of local self-government in Ukraine allowed to define the characteristic signs of territorial company as an institutional subject of financial relations is: financial separated; financial personification; financial legal personality which includes for itself a financial legal capacity and capability.