UDC 332.145:336.14; JEL R51, R58
Benovska, L. Ya., & Karvatskyy, R. V. (2025). Dyferentsiatsiya rozvytku terytorial'nykh hromad L'vivs'koyi oblasti: finansovi aspekty [Differentiation of the development of territorial communities]. In Sotsial'no-ekonomichni problemy suchasnoho periodu Ukrayiny [Socio-Economic Problems of the Modern Period of Ukraine]: Vol. 171 (1) (pp. 3-8). DOI: https://doi.org/10.36818/2071-4653-2025-1-1 [in Ukrainian].
Sources: 10

Authors



Benovska Liliya Yaroslavivna

Ph.D. of Economics, Senior Researcher

Leading Researcher, Scientific Secretary of the unit of the Department of regional financial policy of the Dolishniy Institute of Regional Research of NAS of Ukraine

Contacts: lbenovska11@gmail.com

Webpages:

Karvatskyy Ruslan Vasylyovych

Postgraduate of the Department of regional financial policy of the Dolishniy Institute of Regional Research of NAS of Ukraine

Contacts: hamer.rulya@gmail.com

Webpages:

Resume

The problem of growing intra-regional differentiation in Ukraine becomes aggravated primarily due to the formation of territorial communities, which are strongly differentiated not only by the size of territories and the number of inhabitants but also by their economic development capacity, which creates different opportunities for their development and the conditions for building the financial capacity of territorial communities. The article aims to study the differentiation of the development of territorial communities by financial indicators on the example of the Lviv region. In the process of carrying out a scientific study, a systematic methodological approach was used in combination with the methods of statistical research to achieve its goal. The article analyzes the level of differentiation of territorial communities according to such financial indicators as own revenues of local budgets, index of fiscal capacity, share of transfers of local budgets. The authors find that the relatively stable economic conditions in the western regions and the relocation of enterprises from the east of the country created the prerequisites for higher growth rates of own revenues of local budgets in the region compared to the country as a whole. The unevenness of personal income tax revenues from military personnel allowances to local budgets has increased the intra-regional differentiation of development and changed the positions of leaders in the ranking of territorial communities of the Lviv region. Miscalculations during the consolidation of territorial communities became a negative factor in the strengthening of intra-regional differentiation, which did not contribute to increasing the financial capacity of newly created territorial communities, but on the contrary only increased demographic and economic asymmetries. The article analyzes the trends in revenues to the local budget from other taxes such as land tax, excise tax on fuel, and single tax in wartime conditions. Overcoming intra-regional development differentiations requires the implementation of a balanced regional policy aimed at reducing territorial disparities in socio-economic development and further promoting the implementation of the decentralization reform with a timely response to the threats and new challenges caused by the war.

Keywords:

local budgets, territorial communities, own revenues, differentiation, tax capacity index, inter-budgetary transfers

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