Management by financial processes of decentralization and forming of territorial communities

  • Lidiia Goroshkova Zaporizhzhya National University
  • Vladimir Volkov Zaporizhzhya National University
Keywords: territorial community, budget, incomes of the budget, charges of the budget, budget politics, stable development


In work the carried out modeling of conditions of stable functioning of a financial system of a territorial community. The reforming between budget of the attitudes is by stimulus for local communities on the one hand, namely, more effectively to form profitable parts of the budget, and from another - to pass to self-maintenance and more rational planning of the charges, which in the future financial periods will allow to make territorial communities economically self-sufficient and financial capable. Is shown, that owing to acceptance of changes in the Tax code of Ukraine and Budget code of Ukraine the financial opportunities of local self-management are essentially extended. On the today state carries out essential financial support of process of decentralization. Is proved, that the financial support of reforms of the administrative - territorial device of Ukraine should not turn to redistribution of a means of the State budget for the benefit of separate territorial communities and their associations. That is a ultimate goal of reforms should become creation financial of capable and self-sufficient territorial communities. In work modeling stages and conditions maintenance of constant development of territorial communities is carried out. Is proved, that is necessary to allocate three stages: 1) minimization of the losses, achievement without the losses and formation of conditions of self-sufficiency in financial maintenance; 2) achievement profit and profitability; 3) achievement of a level of financial stability, sufficient for steady development of territories. Is proved, that the greatest financial help on the part of the state the territorial communities demand at first two stages. In this connection, is offered at first two stages to plan exponential growth of volumes of state support. At the third stage, there is necessary a need for external financing on the part of the state. But at this stage the majority of territories already owe is at that level of financial stability, on which it is possible to supply the most part it profit and profitability for the account inside branch of resources and opportunities. Is proved, that at the third stage, the necessity of prompt growth of the charges disappears, they are possible for fixing on determined sufficient for support of constant development a level. Such situation best is possible for describing by a logistical curve.


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Author Biographies

Lidiia Goroshkova, Zaporizhzhya National University

Goroshkova Lidiia, D. Sc. in Economics, Professor of the Chair of entrepreneurship, management of organizations and logistics 

Vladimir Volkov, Zaporizhzhya National University

Volkov Vladimir, D. Sc. in technical, Professor, Professor of the Chair of Entrepreneurship, Management of Organizations and Logistics

How to Cite
Goroshkova, L., & Volkov, V. (2018). Management by financial processes of decentralization and forming of territorial communities. University Economic Bulletin, (36/1), 285-293. Retrieved from
Finance, Monetary Circulation and Credit