Management of Municipal Budget Expenditures during Decentralization (Based on the Materials of the Lviv City Territorial Community)
Students Name: Basa Vadym Andriiovych
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: Relevance of the research topic. In modern conditions, the global trend in the field of public finance and state construction is to strengthen the institution of local self-government and increase its influence on socio-economic and political processes in society. The ongoing reforms in Ukraine regarding the decentralization of power and the strengthening of the financial independence of local governments require an assessment of their efficiency and effectiveness in achieving these goals and long-term priorities. The socio-economic development of Ukrainian regions in the conditions of integration with the European Union has been modernized by implementing budgetary decentralization and providing greater autonomy to local authorities in solving issues of their competence in accordance with European requirements. The reasons for the reforms are: low level of financial independence and economic and financial security of territorial communities (communities), disproportionate distribution and redistribution of funds between the state and regions, imperfect management of the formation and use of financial resources by territories. This leads to a slowdown in the balanced development of the regions of Ukraine, which is especially reflected in the dynamics of community development indicators, which are the main subjects of the socio-economic growth of the regions and the country as a whole. The redistribution of the budget, which is accompanied by the horizontal unification of communities throughout Ukraine, requires the development of an effective strategy for improving the financial situation in the state through the use of promising modernized instruments of state regulation of the economy. The purpose of the master’s thesis is to highlight the theoretical foundations and practical experience of managing local budget expenditures in conditions of decentralization (based on the materials of the Lviv City Territorial Community). To achieve the goal, the following tasks were defined: 1) Determine the theoretical principles of local budget expenditure management in conditions of decentralization; 2) Analyze local budgets in conditions of decentralization; 3) To carry out a SWOT analysis and analysis of the expenses of the Lviv urban territorial community, as well as to forecast them. 4) Summarize recommendations for improving the management of local budget expenditures in conditions of decentralization. The object of the study is the methods of formation and use of the local budget in conditions of decentralization. The subject of the study is the methods and tools of budget 7 expenditure management of the Lviv City Territorial Community. The master’s thesis on the topic "Management of local budget expenditures in conditions of decentralization (based on the materials of the Lviv City Territorial Community)" contains an introduction, three chapters, and conclusions. In the first chapter, the theoretical principles of managing local budget expenditures in the conditions of decentralization are highlighted, the analysis of local budgets in the conditions of decentralization transformations and the analysis of the expenditures of the Lviv city-territorial community are carried out. In the second section, a SWOT analysis of the Lviv urban territorial community was carried out, the level of financial and budgetary decentralization was investigated, and forecasting of budget expenditures of the Lviv urban territorial community was carried out. In the third section, recommendations are provided for improving the management of local budget expenditures in conditions of decentralization, some aspects of the strategy of the Lviv City Territorial Community regarding the use of the development budget to finance expenditures in the first half of 2022 are given, directions for increasing the own financial resources of the Lviv MTG in war conditions are suggested. Keywords: budget expenditures, fiscal decentralization, development budget. References: 1. Stashchuk O. V. Biudzhetna efektyvnist terytorii v umovakh detsentralizatsii. Ekonomichnyi chasopys VNU imeni Lesi Ukrainky, 2021. № 4. S. 98-104. https://doi.org/10.29038/2411-4014-2021-01-98-104 2. Polova O. Detsentralizatsiia u zabezpechenni stiikoho ekonomichnoho ta sotsialnoho rozvytku terytorialnykh hromad. Ekonomika ta suspilstvo, (37), 2022. https://doi.org/10.32782/2524-0072/2022-37-53 3. Drebot H. P., Semehen I. B. 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