In the dissertation work the substantiation of theoretical and methodical approaches and development of practical recommendations on improvement of organizational and economic maintenance of development of UTC in the conditions of tax decentralization is carried out. The generalization of scientific research of domestic and foreign scientists gave grounds to propose a comprehensive approach to the definition of the territorial community as a socio-economic system, the features of which are: territorial community, including territorial affiliation; socio-psychological and historical-cultural self-identification; political consciousness; social, managerial and economic activity; democracy
Based on the application of a systematic approach, the properties of the territorial community are determined, which allow to ensure socio-economic development of the territory and create conditions for reproduction of economic resources and improving the welfare of the population: manageability, productivity, profitability, efficiency, openness, hierarchy, interdependence, risk, conservatism, dynamism. , innovation.
The generalization of scientific approaches to the interpretation of UTC development has identified it as a process of positive changes in the socio-economic system, occurring under the influence of internal and external factors and aimed at improving the capacity of the community, improving the economic situation, living standards and human capital. The conceptual principles of organizational and economic support of OTG development are offered and revealed, the components of which are defined as systems: Local Government; human capital; economic; social; natural and ecological. Their comprehensive use allows to accumulate resource potential and identify new opportunities for community development.
It is substantiated that the key potential of the UTC in the conditions of decentralization is played by the tax potential of the community. Based on the study of approaches to the interpretation and consideration by domestic and foreign scholars of the concept of tax potential, the author's approach to its definition is formed. Emphasis is placed on the main features of the tax potential of local budgets, namely: territorial and time constraints, legislative certainty, boundaries and subject-object dependence. It is proved that the tax potential determines the possibility of accumulation of financial resources for the development of UTC and is characterized by dynamism, constant change and renewal of relationships within the system and the functional dependence of its components.
To determine the peculiarities of the development of UTC in the conditions of tax decentralization in terms of systematized and characterized groups of factors: political and legal; economic; demographic; socio-cultural, natural resources. At the same time, attention is focused on their grouping by source of internal and external. Emphasis on these factors helps to identify reserves for improving the organizational and economic support of UTC development by increasing tax capacity and increasing the level of tax capacity, which in terms of tax decentralization is one of the main tasks of the local development.
To determine the impact of tax decentralization on the organizational and economic support of UTC development, a method of analyzing the formation of the tax potential of territorial communities as a key factor in socio-economic growth is proposed. It is proved that the indicators of the level of economic and social development are local budgets and features of the formation of the tax potential of the territories. The main criterion for the analysis is the method of constructing integrated indices.
The proposed methodological approach to the analysis of UTC development prospects in the context of the formation of the tax potential of the territorial community involves the separation of successive stages, which include the formation and systematization of indicators (tax performance, tax independence and tax coverage); standardization of these indicators by dividing into stimulants and destimulators; calculation of the integrated index of formation of the tax potential of the territorial community; ranking and graphical interpretation of results.
According to the results of the integrated analysis and ranking, it was determined that for the period 2013–2019 there was no change in the leading regions and outsider regions under the influence of tax decentralization processes. It was found that the integrated index of tax potential of local budgets is growing in regions with a low level of economic development. This indicates the need to change the structure of tax revenues of local budgets in terms of tax decentralization.
