BUSINESS INFORM №10-2016

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46

Section: Finance, Money Circulation and Credit
UDC 330.15:332.1:334.021
Voskresenska T. І., Olshanska M. V.
The Financial-Economic Prospects of the Territorial Association of Communities (p. 308 - 313)
The article analyzes, systematizes and generalizes the financial-economic prospects of association of territorial communities, the main sources of revenues and expenses together with directions of spending financial resources have been determined on the basis of the mechanism, which is proposed in the legislation. The possible directions of increasing revenues and reducing expenses of a associated territorial society have been analyzed. It has been substantiated that delegation of the budgetary authority to the community level will provide an opportunity to consider its features when selecting relevant development programs and to transmit the available funds to the real needs of the relevant territorial unit. Prospects for further research have been formulated, relating to accounting the individual infrastructural and production-economical, territorial characteristics of potential communities when associating them, in order to prevent «dead zones».
Keywords: financing the territorial association of communities, self-sufficient territorial unit, competitive society, local budget, financial resources, revenues, expenses
Tabl.: 1. Bibl.: 12.

Voskresenska Tetiana І. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Accounting and Analysis, Lviv Polytechnic National University (12 Stepana Bandery Str., Lvіv, 79013, Ukraine)
Email: [email protected]
Olshanska Maria V. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Accounting and Analysis, Lviv Polytechnic National University (12 Stepana Bandery Str., Lvіv, 79013, Ukraine)
Email: [email protected]

Article is written in Ukrainian
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Reference to this article:
Voskresenska, Tetiana І., and Olshanska, Maria V. (2016) “The Financial-Economic Prospects of the Territorial Association of Communities.” Business Inform 10:308–313.

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