Financial Management of Territorial Communities

Major: Finance, Banking and Insurance
Code of subject: 7.072.02.E.040
Credits: 6.00
Department: Finance
Lecturer: PhD, associate professor Vivchar OI
Semester: 3 семестр
Mode of study: денна
Learning outcomes: think, analyze and synthesize; apply promising scientific areas of public finance management, form strategies for socio-economic development and budgets of local communities, analyze their implementation, provide a control system, opportunities to attract investment resources, in particular through municipal borrowing
Required prior and related subjects: budget management, municipal debt policy, tax system
Summary of the subject: Prerequisites for the unification of territorial communities in the context of decentralization. Powers of the territorial community and the bodies formed by it. The main legal acts governing the financial management of local communities. Specifics of financial management of united territorial communities. Revenues of the united territorial communities. Sources of formation of financial resources of OTG. Classification of OTG funding sources. The main financial resources of the united territorial community. Mechanism for decision-making by united territorial communities on the introduction of local taxes and fees. The practice of receiving local taxes and fees in the united territorial communities. Intergovernmental transfers of united territorial communities. The essence of OTG's financial capacity. The main stages of creating a viable territorial community. Indicators of financial capacity of territorial communities.
Assessment methods and criteria: Current control (100%)
Recommended books: 1. Bilyk OI, Chem MK Budget Management. Tutorial. Lviv: Lviv Polytechnic Publishing House, 2021. 340 p. 2. Budget system: a textbook / IV Alekseev, NB Yaroshevich, IY Kondrat, MV Livdar. - Lviv: Lviv Polytechnic Publishing House, 2019.-400 p. 3. Budget system: textbook / Pihotska OM, Furdychko LE, Synyutka NG - Lviv: TNEU, 2019. - 328 p. 4. Vivchar OY, Kurilo OB, Kashchyshyn VM Local Finance: Textbook. manual. - Lviv .: Lviv Polytechnic, 2014. - 264 p. 5. Yushko SV Yu. Budget management: formation of competencies on the basis of training: textbook: [Electronic edition] / SV Yushko. - Kharkiv: KhNEU named after S. Kuznets, 2017. –255p. 6. Sokrovolskaya N.Ya., Korbutyak AG, Yuriy EO, Gavatyuk LS Finances of territorial communities: textbook. way. Chernivtsi: Ruta, 2019. - 200 p. 7. .Nabatova YO, Us TV Formation of local budgets in terms of decentralization of financial resources / Effective economy. №5, 2015 8. Vivchar OY, Kurilo OB, Sinyutka NG Decentralization in Ukraine: state and prospects of reform // Economic Forum. - 2018. - № 1. - P. 55–62. (IndexCopernicusInternational, Ulrich'sPeriodicalsDirectory, RINC