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Features of functioning of territorial communities and formation of their material and financial support

Introduction. Transformation processes in Ukraine dictate the need to formulate such a concept of state financial policy, which would be the beginning of economic growth. This primarily leads to the creation at the territorial level of strong economic and financial systems that can independently solve local socio-economic problems. It is necessary to determine the role of material and financial support in the life of local self-government, the boundaries of a harmonious combination of economic feasibility of the existence of territorial communities with the main goal of the existence of local self-government in general - to meet the basic vital needs of citizens at the place of residence.
The purpose of the paper is to study and analyze the material and financial provision of local communities during decentralization.
Results. The analysis of the essence of the concept of "material and financial basis of local self-government" suggests that it is quite multifaceted. In some cases, it focuses on its economic essence, in others it is legal. Although the link and the significance of both spheres are evident. This is also explained by the dual nature of property and finance, namely, economic and legal. Principles of the formation of the material and financial basis of local self-government are the initial principles, ideas and principles, which are the basis of the organization and activity of the territorial communities, the population, representative bodies which they are formed, local executive bodies, caused primarily by the essence of local self-government those involved in the management of local material and financial resources. On the one hand, the material and financial basis is divided into two parts: material and financial. On the other hand, the components of the material and financial basis of local self-government are: first, communal or municipal property (in Ukraine, the communal property is recognized and regulated by law); and secondly, revenues (revenues) of local budgets and other funds; and thirdly, another property that is designed and used to meet the local needs of the population.
Conclusion. Considering that the right to education, medical care guaranteed, guaranteed by the constitution, etc. should be ensured, and in order to prevent a biased distribution of financial resources in budget calculations, it is necessary to organize work on the calculation and consolidation at the legislative level of normative indicators of financial support of existing state social standards.