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.
local budgets, territorial communities, own revenues, differentiation, tax capacity index, inter-budgetary transfers
The turbulent challenges of the shock events of recent decades disrupt the ability of socio-economic systems of different levels to withstand external influences, recover quickly, and adapt to change. Against this background, the problems of ensuring the quality of life are becoming more urgent. This necessitates an in-depth study of the theoretical and methodological foundations of the quality of life of the population and the factors that can enhance its resilience. The article aims to substantiate the theoretical and methodological foundations and to identify the peculiarities of the impact of financial factors on the resilience of quality of life. The article reveals the theoretical foundations of the resilience of the quality of life of the population. The nature of the impact of crisis situations on the quality of life of the population and the problems of ensuring its resilience are determined. Particular attention is paid to shock events that have a significant impact on all spheres of life, changing not only the structure of society, but also socio-economic opportunities and personal well-being. The authors show that shock triggers fundamentally change the quality of life of the population, and the nature of the manifestation is very ambiguous: from destruction to deep transformations, from destructive to mobilizing effects. Shock events disrupt traditional models of life and lifestyles, and at the same time, create new opportunities for self-development, adaptation, strengthening social cohesion, responsibility, etc. The article argues that the quality of life is formed under the influence of many factors. The most important are financial factors as their effect is manifested at all levels of government (national, regional and local). The theoretical foundations of the study are deepened through the determination of financial factors for strengthening the resilience of the quality of life. The article proves that the mutually coordinated interaction of financial factors at all levels of management serves as the basis for people’s livelihoods and, consequently, the resilience of the quality of life in all its dimensions (social, labor, family, and personal).
quality of life, resilience, Ukraine, war, instability, shocks, finance, factors, crises
The article states that the tax on real estate other than land is a cost-effective tool that contributes to GDP growth and can become an essential source of revenue for local budgets in Ukraine. However, in Ukraine, the role of the tax on real estate other than land in filling the vast majority of local budgets of territorial communities is relatively insignificant for both objective and subjective reasons. The author finds that the main reasons include the incompleteness of the State Register of Rights to Real Estate, the problems of interaction between local governments and the tax service in the process of tax administration, the availability of benefits, as well as a socially unfair approach to the formation of the tax base. In addition, local governments often avoid increasing real estate tax rates because of the risk of causing social discontent. This also limits the fiscal potential of the real estate tax. The article emphasizes that strengthening the financial capacity of territorial communities is a priority task of state policy, and real estate tax can play an essential role in this process. However, the current tax system does not take into account the market value of real estate, which creates an imbalance between its actual price and the tax burden, making it difficult to effectively fill local budgets. The author explains that reforming approaches to the taxation of real estate based on its estimated value will contribute to the fairness of taxation and increase the revenues of local budgets. Approaches to determining the estimated value of real estate for tax purposes in the Baltic States are analyzed in detail. The reasons preventing the introduction of the estimated value as a basis for the taxation of real estate other than land in Ukraine are identified. Steps for reforming the tax base of real estate in Ukraine, which will be based on its estimated value, are proposed, including: conducting a full inventory of both communally and privately ownedreal estate; ensuring the rapid and maximum filling of the State Register of Real Rights to Real Estate in cooperation with local governments; developing a mechanism for calculating the estimated value of real estate and the frequency of its revision; determining the institution that will be responsible for conducting real estate estimation for tax purposes, creating a register of real estate estimated value and its publication.
tax, real estate, estimated value, local budget, territorial community, financial capacity
The article examines the spatial and economic influence of Lviv as the core of an emerging agglomeration on the territorial communities of Lvivska Oblast. The research is based on a comprehensive spatial analysis that integrates Schaffle’s gravitational model, a spatial integration index based on residential construction, and Moran's I index to assess the intensity and depth of interaction across various socio-economic parameters. Particular attention is paid to the radial structure of spatial connections between the regional center and surrounding communities. The study uses Python-based geospatial visualization tools (geopandas, matplotlib, shapely) to model commuter flows, allowing a detailed assessment of transport accessibility and functional connectivity between communities and the city of Lviv. The article tests the hypothesis that the level of socio-economic development of territorial communities is spatially dependent on their proximity to the core of business activity — the city of Lviv. The results confirm a clear inverse correlation: as the distance from the core increases, the intensity of spatial-economic interaction decreases. This trend results in a radial-zonal structure of influence, with the highest degree of integration observed in suburban communities within a 15 km radius, which form the inner belt of the Lviv agglomeration. These communities demonstrate strong functional ties with the core, including commuting patterns, business activity, housing development, and logistical integration. In contrast, communities located 30–70 km away show fragmented interactions, while more distant areas (over 70 km) display minimal integration and increasing autonomy, often forming localized centers of economic growth. The study also identifies key spatial barriers and underutilized growth points, which are important for the design of a balanced regional development strategy. The results highlight the role of industrial parks, transport infrastructure, and commuting networks in shaping spatial cohesion. The research underlines the need for polycentric development models that enhance cooperation between the core and the periphery, supporting the diffusion of agglomeration effects over a wider area. Ultimately, the findings provide a solid empirical foundation for evidence-based spatial planning and the formulation of policies aimed at strengthening economic integration and regional resilience in post-war Ukraine.
This article is dedicated to the study of multi-level coordination in public investment management, the analysis of experiences from OECD member countries, and the identification of ways to improve the multi-level coordination of public investment management in Ukraine, ensuring its effectiveness. It is emphasized that coordination is one of the three systemic challenges to multi-level public investment management that hinder the achievement of optimal outcomes. The complexity lies in the practical provision of intersectoral, interjurisdictional, and intergovernmental coordination, as well as in aligning the interests of the numerous stakeholders involved in public investments. The need to consider the context of decentralization for multi-level coordination is underscored, as it represents a challenge that involves delegating responsibilities, decision-making, and financial powers to lower levels of government. Three main dimensions of multi-level coordination are distinguished: institutional, territorial, and public governance. Two primary types of coordination are identified: vertical (coordination of decisions between national and subnational authorities) and horizontal (coordination between authorities within the same level of governance, whether national or subnational). It is concluded that vertical coordination is essential for aligning goals between central and lower levels of governance and is critical for improving the effectiveness and outcomes of public investments. The experiences of Canada, Greece, Austria, Australia, Italy, and the Netherlands in ensuring vertical coordination between levels of governance are outlined. The article also concludes that horizontal coordination is necessary to meet investment needs at the appropriate scale and avoid fragmentation, as infrastructure needs and projects, for example, often span jurisdictional boundaries. It is noted that significant administrative, financial, and political costs, as well as the absence of a joint investment strategy with neighboring cities/regions and incentives for cooperation between different jurisdictions, pose obstacles to effective horizontal coordination of public investment management at the local level. The experiences of Spain, the United Kingdom, Poland, and Iceland in ensuring horizontal coordination are analyzed. The article outlines the problematic aspects of multi-level coordination in public investment management and the risks to the effectiveness of multi-level coordination in Ukraine’s public investment management. Based on the experiences of OECD member countries in improving multi-level coordination of public investment management, a number of measures are recommended for adoption in Ukraine to enhance this coordination.
investments, public investments, effectiveness, coordination, improvement
This article explores the role of territorial communities as actors of multilevel governance in the implementation of the European Green Deal in Ukraine. It substantiates the need to adapt European approaches to the conditions of post-war recovery, taking into account the complex socio-economic situation, security challenges, and the need for energy resilience. The concept of multilevel governance is analyzed as an effective model for policy coordination, involving hierarchical, horizontal, and multi-actor interaction among different levels of government, civil society, and business. The article outlines the specifics of the green transition across various types of territories – from large cities to monofunctional and rural communities – with an emphasis on the uneven impact and perception of environmental transformation measures. The authors identify that local self-government bodies in Ukraine face a number of barriers, despite having formalized powers: a low level of environmental policy integration at the local level, insufficient human and institutional capacity, and limited and inconsistent funding. The article argues that communities are, in fact, key implementers of green transition initiatives. Under martial law, they have acquired a new quality – becoming carriers of trust, resilience, and partnership. The article concludes on the need to strengthen the financial and institutional capacity of local governments, enhance their autonomy, and ensure their integrated participation in the implementation of green transition policy to build a sustainable and environmentally balanced model of national development. Particular attention is paid to the potential of the local level in achieving the Sustainable Development Goals. The paper presents examples of tools that can be adapted to strengthen the environmental component in community strategies. Emphasis is placed on the need to shift from fragmented initiatives to a comprehensive green transformation of local self-government.
multilevel governance, territorial communities, European Green Deal, post-war recovery of Ukraine, local self-government
Russia’s full-scale armed aggression has caused significant destruction and loss of assets of Ukrainian enterprises, especially industrial, agricultural and commercial ones. The shift in the vectors of business activity in the real sector under the influence of the great war resulted in significant transformations of the structure of the national economy and social processes. The purpose of the article is to assess the dynamics and results of the basic economic activities in Ukraine and to outline the prospects for their further development. In this context, the author analyzes the current trends in production and sales, labor productivity and efficiency in the industrial, agricultural and trade sectors of the national economy, in comparison with the losses incurred by these sectors in the context of a full-scale war. The article finds that despite the generally positive trends in the production of the most crops, the efficiency of agriculture in Ukraine has significantly decreased due to the reduction of the added value of agricultural enterprises. The author emphasizes the positive transformation of the structure of industrial and, in particular, metallurgical production, as well as Ukraine’s retention of high positions in the world ranking of the latter, despite the irreversible loss of production capacity in this industry segment. The changes in the export potential of the domestic processing industry are analyzed by production. The article addresses the dynamic development of trade in Ukraine, which continuously occupies the largest share in the structure of sold products of economic entities by type of economic activity, and also demonstrates the highest indicators of value added, wages and the number of employees in the equivalent of full-time employment. The article reveals the predominance of the index of physical volume of retail trade turnover of retail trade enterprises (legal entities) over the index of physical volume of wholesale trade turnover, which was the result of the active development of retail and online sales. The prospects for the recovery and further development of the industry in Ukraine are outlined.
economy, losses, industry, agriculture, trade, development
The study emphasizes the significance of macroeconomic factors in shaping consumer demand and behavior, highlighting their role in formulating effective policy responses aimed at economic recovery and resilience. The analysis incorporates a range of socio-economic indicators, including the social development index, the officially defined subsistence minimum, and household expenditure structures, to provide a comprehensive assessment of the consumer environment. Special attention is given to the transformation of consumption patterns during martial law, particularly the increased prioritization of essential goods such as food, medicine, and hygiene products. The article also investigates the imbalance between basic needs and higher-level needs such as education, recreation, and cultural development, which remain largely unmet due to limited financial capacity. The research assesses the material well-being of households, noting a significant decline in income stability and purchasing power, as well as the prevalence of economic deprivations and structural inequality. These findings reflect broader trends in Ukraine’s socio-economic landscape, where long-term uncertainty and military conflict continue to reshape consumer priorities, market infrastructure, and the overall quality of life.
Russian military aggression caused enormous losses to the economy of Ukraine. Therefore, the analysis of the prospects for its post-war recovery and further development in the general context of modern geopolitical and technological challenges is particularly important. The article examines the essence and features of identifying intellectual capital as a strategic asset not only of individual companies, but also of regions and the national economy as a whole. It determines the role of intellectual capital in the post-war recovery and further development of the agri-food sector of the Ukrainian economy (covering all activities related to the production, storage, transportation and sale of food products, as well as providing these processes with the necessary resources). In this case, a three-component model of intellectual capital is used (with the division of human, structural and relational capital as structural components of intellectual capital). The authors separately note that the effectiveness of the use of intellectual capital depends on the proper functioning of the institutional environment, capable of ensuring the coordination of socio-economic interaction of key actors, and the effectiveness of the intellectual capital management system at all levels. Priority measures necessary for the post-war recovery of the national agri-food system (AFS), as well as directions for stimulating the development of intellectual capital of AFSs at the national and regional levels, are identified. Creating a pilot experimental coordination and advisory body on new technologies and innovative development of the regional AFS is suggested in order to create the necessary prerequisites for the effective and innovative development of the national AFS, increase its competitiveness and stimulate the development of the intellectual capital of the AFSs at the regional level. It would coordinate the activities of state authorities, local governments, scientific and educational institutions, business, and public organizations to support and activate the absorption of new knowledge, production and management innovations in the agricultural sector of the region. The authors conclude that the intellectualization of the management system of the agri-food sector of the Ukrainian economy is a necessary condition for its effective post-war recovery and activation of further development.
The article considers the issues of state support for the socio-economic development of mountain areas, the identification of support objects, their categorization, and the differentiation of support instruments by selected groups of mountain areas. The author suggests that territorial communities including settlements that have been granted the status of mountain ones (mountain territorial communities) should be considered as objects of support. The need to take into account the socio-economic indicators of mountain territorial communities when choosing tools for implementing the state policy to support their development is emphasized. Approaches to the categorization of mountain territorial communities by levels of economic competitiveness and social development are substantiated. The communities are grouped according to their economic capacity, with three groups of communities identified: economically competitive, problematic, and crisis communities. The problems of the information base for such a division of communities are outlined taking into account social indicators: the dynamics of the number of available population and its employment rate. Suggestions for amendments to the legal acts regulating the state support for the socio-economic development of mountain areas are offered. In particular, the author suggests amending the Law of Ukraine «On the Status of Mountain Settlements in Ukraine» to provide guarantees for the socio-economic development of settlements granted the status of mountain ones, taking into account the level of economic competitiveness of the territorial communities of which they are part. As for the communities of group I (economically competitive), the article suggests limiting the benefits provided by law to citizens living in the territory of a settlement granted the status of a mountain one. As for the communities of group II (problematic), the article suggests strengthening the application of the horizontal budget equalization tool by supplementing the procedure for calculating the basic subsidy with the introduction of an additional compensatory mountain coefficient, increasing the amount of educational and healthcare subventions, and making wider use of the tools of the State Regional Development Fund, etc. to improve the infrastructure of communities. Support for Group III (crisis) communities should be aimed at accelerating economic development and building social, communal, engineering, and environmental infrastructure, which requires the involvement of mechanisms to stimulate private sector investment to accelerate their economic growth.
mountain areas, mountain territorial communities, economic competitiveness, categorization, differentiation of development support
The article analyzes the links between environmental factors and the quality of life in regions. It emphasizes the importance of environmental security as a fundamental element of sustainable development that directly impacts citizens’ well-being. The authors identify the key aspects determining quality of life in the context of ecology, including environmental conditions, the availability of environmentally friendly resources and technologies, pollution levels, and the impact of urbanization. The purpose of the article is to explore the relationship between the quality of life and environmental conditions, taking into account economic, social, and managerial aspects. The analysis is based on an interdisciplinary approach that integrates the principles of ecological economics, social ecology, and regional policy to develop a comprehensive understanding of the mechanisms ensuring sustainable regional development. In this context, ecological economics provides tools for assessing the interaction between economic activities and environmental conditions, social ecology examines the impact of environmental changes on population well-being, and regional policy facilitates the implementation of sustainable development strategies at the local level. The need to integrate these approaches to create an effective regional natural resource management strategy is emphasized. The article proposes recommendations for improving environmental security by promoting green technologies, raising public environmental awareness, and enhancing regional policies considering social and economic factors. The study underlines the need to integrate environmental factors into regional development strategies. The key recommendations include: developing a methodology for assessing the quality of life that incorporates environmental factors; implementing the tools of ecological economics for the rational use of natural resources; strengthening social ecology through environmental education and public initiatives; enhancing regional planning by considering environmental risks and opportunities. The study concludes that forming a comprehensive sustainable development strategy is essential to maintaining a harmonious balance between environmental, economic, and social components in a constantly changing environment. The study emphasizes that sustainable regional development depends on a holistic understanding of the links between the economy, society, and the environment. Only through comprehensive and inclusive approaches can policymakers create resilient and liveable communities. The proposed recommendations can serve as a guideline for future research and policy initiatives in the pursuit of an optimal balance between economic growth, social equity, and environmental protection.
quality of life, environmental factors, sustainable development, environmental safety, regional policy, social ecology, ecological economics, green technologies, environmental awareness
The article analyzes the effectiveness of environmental taxation in Ukraine in the context of European integration by comparing the structure and dynamics of environmental payments in Ukraine and the EU, as well as identifying problems of environmental taxation in Ukraine and opportunities for its improvement. The importance of environmental taxation and the problem of its low effectiveness in regulating the level of environmental safety in Ukraine require studies of the best practices of developed countries, primarily the EU member states. The European integration of Ukraine requires changes in the tax system to bring us closer to the EU. The author identifies the problems of the existing system and suggests ways to improve it, in particular, the structure of environmental payments, their dynamics and mechanisms for stimulating environmentally responsible behavior. The article outlines the current development of eco-taxation and the inherent problems of the Ukrainian ecology tax system. The negative anthropogenic impact on ecology is closely related to the economic conditions. The main socio-economic problems of Ukraine in environmental taxation include low tax and environmental responsibility of society and tendency to tax evasion; high shadowing of economy; public distrust in state structures regarding the targeted use of environmental payments; lack of established waste processing system; low level of innovative development and outdated equipment; insufficient state programs for modernization of enterprises and preferential credits for renewal of equipment, introduction of resource-saving technologies and transition to renewable energy sources. EU environmental taxes partially coincide with those in Ukraine: pollution taxes and partly energy taxes in the EU and such components of the environmental tax in Ukraine as the tax on air pollution, water pollution, waste disposal, tax on energy produced by organizations operating the nuclear power plants. At the same time, EU environmental taxes include those separate from environmental taxes in Ukraine: transport taxes and resource taxes in the EU and rent for the use of forest resources, water, subsoil etc. in Ukraine. To improve the effectiveness of environmental taxation in Ukraine it is necessary to harmonize national legislation with European standards and ensure a clear division of responsibilities between central and local authorities, as well as to improve control mechanisms for the use of environmental payments.
environmental tax, rent, European integration, green course, tax payments
The substantiation of the national concept and regional prioritization of unemployment regulation is relevant for Ukraine. Preserving human potential and national security are the problems of unemployment in wartime. Ignoring this problem against the background of a decline in the well-being of the population can lead to an unemployment trap and poverty. Therefore, the issue of long-term, conversion, hidden, and stagnant unemployment in the context of the spread of forced partial, informal, and inadequate employment should be a priority for strengthening the resilience of society and the state. The analysis of the unemployment rate and the number of registered unemployed in Ukraine since February 2022 indicates downward trends (the number of registered unemployed reached its minimum value in December 2024, if analyzed since the 2000s). However, these trends are driven by numerous problems of wartime – demographic losses, mass forced emigration, decline of regional labor markets in frontline regions, mobilization of the population to the Armed Forces of Ukraine, decrease in demand for employment services among the male population. The identified reasons are risk indicators of pseudo-positive trends in the development of the Ukrainian labor market. The article suggests a national concept of unemployment regulation based on the results of the analysis, which involves combining the requirements of European integration and the implementation of proactive tools to support the unemployed through effective employment services. The reduction of unemployment should be achieved by stimulating employment in the areas of economic stability, recovery and growth. The recommendations for the regions include organizing systematic monitoring of regional labor markets; defining proactive tools to support the unemployed according to their needs; determining the size of unemployment benefits depending on the average monthly wage in the region, but taking into account restrictions at the national level; planning structural transformations of employment for the wartime economy, the economy of the «war freeze», the first and subsequent stages of post-war recovery, and a long-term development strategy; forecasting the scale of conversion unemployment depending on the number of mobilized persons; planning re-emigration measures; stimulating community activities in implementing measures to reduce unemployment. Unemployment regulation priorities should be adjusted in accordance with new security challenges, but it is imperative to maintain a regionalization approach.
The article examines the features of the formation and implementation of modern foreign investment attraction policies in global practice and their projection for the domestic economy. It emphasizes that countries around the world successfully implement mechanisms aimed at ensuring the transparency of investment resources, protecting national economies from risky foreign investments, and gaining advantages from the inflow of foreign investments. The article examines various types of foreign direct investment (FDI), including vertical, horizontal, conglomerate, greenfield, and brownfield investments. Current trends and dynamics of attracting foreign direct investments in different regions of the world are analyzed. The global experience in developing the principles and foundations of policies and efforts aimed at attracting and promoting foreign direct investments, as well as maximizing the effectiveness of FDI attraction measures — particularly in the context of achieving sustainable development goals — is explored. The impact of foreign direct investment inflows on the economic development indicators of countries with the largest GDP volumes is assessed. The article reveals that an increase in foreign direct investment by 1 million USD directly leads to a 68 million USD increase in GDP in leading countries. The principles of OECD investment policy formation and the experience of OECD countries in supporting governments in the process of attracting foreign investment are considered. Priority directions for expanding opportunities related to foreign direct investment for Ukraine during the post-war reconstruction period, which will require significant investment, are substantiated. The article argues that the study and adaptation of foreign experience, providing institutional support for the implementation of investment projects, introducing investment insurance mechanisms, and promoting successful projects should be Ukraine’s priority.
foreign investment, foreign direct investment, investment policy, institutional support, sustainable development
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