Research on the financing of local budget expenditures under martial law (based on materials of Rohatyn City Council)
Students Name: Koptsiukh Olena Zinoviivna
Qualification Level: magister
Speciality: Finance, Banking and Insurance
Institute: Institute of Economics and Management
Mode of Study: part
Academic Year: 2022-2023 н.р.
Language of Defence: ukrainian
Abstract: The master’s qualification work for obtaining a master’s degree on the topic "Investigation of the state of financing of local budget expenditures in the conditions of martial law" was performed on the example of the Rohatyn city-territorial community. In the conditions of political and economic instability in the country, the introduction of martial law caused by the military aggression of the Russian Federation, it is important to study the impact and directions of improving the financing of local self-government expenditures. On the basis of theoretical and methodological approaches, the need for analysis and research of financial provision of territorial communities is substantiated. In the period of martial law, a competent and prioritized process of formation, distribution, redistribution and use of all financial flows of local budgets to meet all needs is critically important. The object of the research is income and expenditure of the budget of the Rohatyn city-territorial community. The research period is the reporting of the territorial community from 2020 to 2022. The subject of the study is the study of income and expenses and the use of practical approaches to their improvement. The purpose of the study is to investigate the financing of territorial community expenses during the period of martial law. In the first chapter, a theoretical analysis of the activities of local self-government bodies during the period of martial law was carried out. The level of implementation of the budget of the Rohatyn urban territorial community was analyzed using horizontal and vertical analysis. The level of financial capacity of the community was assessed. In the second section, a SWOT analysis of the activities of the Rohatyn territorial community was carried out, after which strengths and weaknesses, opportunities and threats were identified. A SWOT matrix was also created. Economic-mathematical modeling of personal income tax receipts and expenditures on social protection and provision was carried out using the method of correlation analysis. A forecast of expenditures for programs of social protection and social services of Rohatynska MTG was carried out using the method of least squares. The last section of the master’s work reflects the proposed measures to ensure the sustainable development of the territorial community in the conditions of martial law. Thanks to the recommendations, the community will be able to independently provide for the main items of expenditure, reduce dependence on funding from the state. Key words: expenditure financing, personal income tax, local self-government activity in wartime conditions, social protection and provision. List of used literary sources: 1. Pihotska O. Peculiarities of implementation of local budgets in the period of martial law / Moderny aspekty vedy: XXV. International collective monograph / International Economic Institute s.r.o.. Ceska republika: International Economic Institute s.r.o., 2022. str. 553 - c523-535 2. Alekseev I.V., Paranchuk S.V., Chervinska O.S. Tax and non-tax flows of united territorial communities // Problems of economics. – 2019. – No. 3 (41). – pp. 186–193. 3. V. V. Vlasenko. Peculiarities of the functioning of local self-government bodies during the period of martial law/ V. V. V. Vlasenko// Legal foundations of the organization and exercise of public power (collection of theses) - Khmelnytskyi, June 17, 2022 - P.72 -73. DOI: pravovi_zasady_organizaciyi_ta_zdiysnennya_publichnoyi_vlady_2022.pdf (ccu.gov.ua) 4. Vorotina, N. V. (2022). Normative aspects of budgetary relations in Ukraine under martial law. Scientific works of the Institute of Legislation of the Verkhovna Rada of Ukraine, (2), 31-39. DOI: https://doi.org/10.32886/instzak.2022.02.04