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Analyzing the Financial Resources of Territorial Communities
Kyrylenko O. P., Onyshchuk S. I.

Kyrylenko, Olga P., and Onyshchuk, Serhii I. (2025) “Analyzing the Financial Resources of Territorial Communities.” Business Inform 9:356–366.
https://doi.org/10.32983/2222-4459-2025-9-356-366

Section: Finance, Money Circulation and Credit

Article is written in Ukrainian
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UDC 336.1:352

Abstract:
This work examines the characteristics of analyzing the financial resources of territorial communities, which is an essential element of managing the financial condition of economic entities that provide vital services and support the development of the country’s regions. The wide variety of financial resource sources does not always allow a detailed analysis to obtain an accurate understanding of resource volumes. The analysis methods applied do not account for all factors influencing the formation of communities’ own revenues. Therefore, there is a need to find approaches to analyzing financial resources whose application will allow drawing conclusions regarding the financial potential of a territorial community (TC) in the future. The study analyzes the dynamics of the share of local budget revenues in the Consolidated Budget of Ukraine, the structure of local budget revenues from 2019 to 2024, as well as the volume of TCs’ own revenues by community types. Correlation-regression analysis determined the relationship between the volume of own revenues and local taxes, personal income tax (PIT), and official transfers in 2024. Ways to improve the efficiency of analyzing the financial resources of territorial communities (TCs) were proposed. A negative impact of the proximity of TCs to combat zones on the communities’ ability to accumulate financial resources was found. Correlation-regression analysis showed that the own revenues of TCs increase with higher PIT and local taxes, but decrease with an increase in official transfers. Measures to improve the quality of data analysis on the financial resources of TCs were suggested, namely: developing a unified methodology and an integral index for assessing financial resources; using modern analytical methods; creating a digital information and analytical monitoring platform; taking into account the war factor; and institutional consolidation. Therefore, this will contribute to enhancing the quality of the analysis of TCs’ financial resources.

Keywords: financial resources, own revenues, dangerous regions, economic activity, correlation-regression analysis, influencing factors, efficiency of analysis.

Fig.: 7. Tabl.: 7. Formulae: 1. Bibl.: 9.

Kyrylenko Olga P. – Doctor of Sciences (Economics), Professor, Professor, Department of Finance named after S. I. Yurii, West Ukrainian National University (11 Lvivska Str., Ternopil, 46009, Ukraine)
Email: [email protected]
Onyshchuk Serhii I. – Postgraduate Student, Department of Finance named after S. I. Yurii, West Ukrainian National University (11 Lvivska Str., Ternopil, 46009, Ukraine)
Email: [email protected]

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