The object is finances of the amalgamated territorial communities (ATC). The purpose of the work is to substantiate the theoretical and methodological dominants of the ATC finances functioning as well as to develop scientific and practical recommendations, concerning their development vectors under the reforming conditions of local self-government and territorial organization of power in Ukraine. The methods are the following ones: synergistic, dialectical, systemic, institutional approaches and research methods such as analysis and synthesis; induction and deduction; abstraction; analogy; theoretical generalization; measurement; comparison; empirical description; ascent from abstract to concrete and from concrete to abstract, comparative and regression-correlation analysis, mathematical, econometric, statistical, system-functional, structural-functional, complex, graphical methods. The results are as follows: theoretical and methodological provisions, scientific and methodological approaches to the study of ATC finances formation and functioning as well as practical recommendations concerning their modernization and development in the conditions of financial decentralization, local self-government reforming. Novelty - conceptual background development for the ATC finances paradigm formation, based on the dialectical unity of both economic theory and philosophical methodology in the context of symbiosis of synergistic and systematic approaches under the existing institutional changes, and presuppose a consensus of interests of central authorities and authorities based on empirically sound criteria for financial viability; substantiation of a complex theoretical and methodological approach to the essence disclosure of ATC finances concerning both the descriptive and constructive approaches of the system methodology; the concept of "ATC financial capacity” is defined as the ability of local self-government bodies (in case of owning their budgetary funds and other legally defined sources of income); development of a theoretical and methodological approach to optimizing the structure of ATC revenue excluding intergovernmental transfers and forecasting the maximum possible level of their growth while minimizing budget risks; scientific&methodological foundations improvement of comparative assessment of ATC budgets structures; substantiation of the theoretical and methodological approach to risk assessment of ATC budgets, which is based on the tools of empirical analysis of revenue generation and expenditure processes and allows to simulate budgetary risk scenarios as well as to obtain quantitative estimates of possible losses under each scenario; improvement of methodological tools for making sound financial decisions by local governments on the choice of vectors for the development of ATC finances, using the method of making financial decisions based on the principle of the central situation in the context of a multi-criteria assessment of the consequences of the decisions taken and determining their risk; improvement of scientific provisions on defining the "ATC budget" concept using two approaches - categorical and organizational; development of theoretical and methodological bases in order to evaluate ATCs financial capacities based on a multifactor regression modelling of a set of ATC financial indicators and characteristics; improvement of scientific and methodological approaches to the determinants identification of structural imbalance formation in revenues and expenditures of ATC budgets in the context of using elements of empirical regression-correlation analysis to identify system-forming factors of structural imbalances and measure budgetary risks; development of institutional frameworks for the formation of ATC finances in terms of clarifying the concept of "institutional architectonics of ATC finances”.
The results have been implemented into the activities of the Ministry of Regional Development, Construction and Housing and Communal Services of Ukraine; Ministry of Social Policy of Ukraine; All-Ukrainian Association of Local Self-Government Bodies "Association of Ukrainian Cities"; Financial Management of the Executive Committee of Ivano-Frankivsk City Council; Department of Construction, Housing and Communal Services, Town Planning and Architecture of Ivano-Frankivsk Regional State Administration; The Standing Committee on Budget, Finance and Pricing of the Volyn Regional Council; Ternopil city territorial community; Department of Finance of Ternopil Regional State Administration; Baikivtsi ATC; Velykigai ATC; Ternopil National Economic University and Ivano-Frankivsk National Technical University of Oil and Gas.
Scope - The activities of the Ministry of Finance of Ukraine and the Committee of the Verkhovna Rada of Ukraine on the organization of state power, local self-government, regional development and urban development.
