The dissertation is devoted to deepening and improvement of theoretical positions, development of practical and methodical recommendations concerning organizational maintenance of management of local budgets. In order to get a thorough vision of the peculiarities of local budget management, the concept of local budget management is proposed, which is a consistent process of financial coordination of economic relations to form a system of management influences on financial flows of local budgets to achieve local budget management goals. Within the framework of the concept proposed by the author, the main directions of improving the management of local budgets were identified: ensuring the balance of financial interests of economic entities, improving the mechanism of interaction between them, development of methodological tools for assessing local budget management.
In order to assess the possibility of testing foreign experience, a comparative analysis of budget decentralization practices in countries with a high level of fiscal autonomy, whose economies can be considered a guideline for sustainable development based on the paradigm of financial (budget) decentralization. Based on the study, it is established that in Ukraine at the local level there is no system for assessing the quality of budget services provided by local authorities. This contributed to the development of general directions of efficiency and effectiveness of the budget process at the local level.
According to the administrative-territorial system, the main directions of reform for the formation of united territorial communities are proposed in the work.
The paper identifies the main tools for developing local budgets and ensuring the capacity of local communities. Identifying the main directions of increasing the use of financial and economic potential at the level of territorial communities will ensure stable community development. The analysis of the defined strategies of development of the united territorial communities has shown that in all communities there are practically the same urgent problems for their decision. However, not all the studied strategies identify three areas of community development – economic, social and environmental, which may result in failure to take into account the needs of environmental protection as one of the main.
The paper examines the cooperation of territorial communities and substantiates that it is just beginning to develop and be used as a tool for socio-economic development. Today, it is rather a way to ensure economies of scale for local communities. However, as an effect, economies of scale exist for local communities small x size, for large communities it is absent. Therefore, it is advisable to implement another task of cooperation - the formation of a common space and promote regional development, which is the result of cooperation between municipalities in the EU, but is a goal for the future of communities in Ukraine.
The study identified and summarized the main reasons for the deterioration of socio-economic and environmental conditions in Ukraine, which created the basis for the assumption of the feasibility of a project approach to solving problems of regional development. The project management methodology includes the development, implementation and development of the project as a complex system that is implemented and operates in an unstable environment.
In the course of research the order of development of the organizational and economic mechanism of development of territorial communities is built on the principles of the project approach, it serves as a basis of the conceptual scheme of the organizational and economic mechanism of development of territorial communities on the basis of the project approach.
Keywords: organizational support, management, local budgets, decentralization, project approach, local self-government, united territorial community.
