The article investigates the theoretical foundations of the financial capacity of territorial communities. Parameters of estimation of territorial communities’ financial capacity in the context of achievement of administrative-financial decentralization results are characterized. The necessity of improvement of criteria of territorial communities’ financial capacity is determined in terms of identification of sources of personal income tax, number of operating enterprises in the territory of the territorial community and the number of payers. Attention is paid to the need of improvement of the methodological basis for calculating the taxability index by taking into account the size of the able-bodied population, the median distribution of income tax per capita weighted by the population, and inclusion in the calculation of Kyiv city budget. The peculiarities of formation and use of financial resources of the territorial communities of Lviv and Poltava regions are clarified. The scientific and methodological approach to the evaluation of the financial capacity of territorial communities is improved by determining the priority of their expenditures, the interdependence of their own revenues and transfers with the financing of public services at the level of territorial communities. The directions of increasing the efficiency of functioning of territorial communities are outlined. Based on the assessment of the interdependence of the amount of generated financial resources and the financing of public services at the level of the territorial communities of Poltava region, it is determined that the growth of own revenues should be ensured for their proper functioning, first of all, through efficient use of their own financial and economic potential; parity in the ratio of economic and social expenditures in order to generate long-term positive effects of socio-economic development of territorial communities; diversification of functional expenditures for comprehensive provision of public services at the level of territorial communities. 

territorial community, capable territorial community, financial capacity, administrative-financial decentralization 

The article analyzes the theoretical principles of functioning of the capable territorial communities. The scientific approaches to the interpretation of the categories "territorial community" and "capacity" are generalized, and on this basis it is proposed to consider the capacity of a territorial community as the availability of conditions (financial, infrastructural, personnel), the ability to ensure the proper level of public services and community development in the process, to assess and leverage potential for capacity building. The parameters of the capacity of a territorial community are determined according to the subject membership, elements of functional capacity and criterion signs of capacity achievement. It is important to distinguish between the capacity of a territorial community, firstly, as the ability to provide public services, and secondly, as opportunities for its socio-economic development. In view of this, evidence of the achievement of the goal of a functioning of a territorial community should primarily be the sectoral indicators for providing public services. Another important direction of capacity assessment is parameterization of the signs of community development. The author proves that opportunities for strengthening the capacity of territorial communities are based on the identification and utilization of their potential (investment, economic, managerial, financial, human, capacity of public participation) and are determined by increased levels of efficiency, quality and availability of public services, as well as community development in the long run. The conceptual foundations for strengthening the capacity of territorial communities based on the community-based approach, the essence of which identifies the strengths of the community and ensures its development, are outlined. 

territorial community, capable territorial community, financial capacity, infrastructure capacity, personnel capacity, potential 

The article investigates the theoretical basis of the transformation of the social protection system. The principles, main tasks and objectives of the transformation of the social protection system are determined. The institutional provision of the social protection system at the present stage is characterized and directions of its improvement are substantiated. 

social protection system, transformation of social protection system, institutional provision