БЮДЖЕТНА ЕФЕКТИВНІСТЬ ТЕРИТОРІАЛЬНИХ ГРОМАД: ВЕКТОР ВПЛИВУ СИСТЕМНИХ ЗМІН.

BUDGET EFFICIENCY OF TERRITORIAL COMMUNITIES: THE INFLUENCE VECTOR OF SYSTEMIC CHANGES.

This article is devoted to the study of the issue of budgetary efficiency of territorial communities in the context of systemic changes that took place in the organization and management at the local level. Considering the vector of influence of these changes on the effectiveness of the community budget, the article analyzes new approaches to financial management, resource allocation and ensuring sustainable development in the context of the decentralization process. The key aspects of systemic transformations have been considered in detail, including the reform of the administrative and territorial system, the introduction of new financing mechanisms and the stimulation of community development. Special attention has been paid to tools for monitoring and evaluating the effectiveness of expenditures aimed at ensuring transparency and responsibility in the use of budget resources. The priority vector for supporting the potential of united territorial communities has been determined - the formation of a transparent and effective management system. The article clearly shows that the involvement of citizens is the main factor in ensuring the transparency of the formation and use of local budget funds. In order to solve the problems, the article proposes a program for forming and defining a development strategy for the financial management of the territory. For its implementation, it is necessary to form an effective information system regarding the organization and implementation of community budgets, the legal framework for their functioning, as well as the publication of the information on the relevant platforms. The results of the study make it possible to determine the factors affecting the increase in the budgetary efficiency of territorial communities, and provide recommendations for optimizing financial management at the local level. This article is an important contribution to the understanding of the relationship between systemic changes and the financial sustainability of territorial communities, which is a relevant issue for the decentralization and development of local self-government. [ABSTRACT FROM AUTHOR]