WAYS OF MODERNIZATION OF FINANCIAL SUPPORT FOR TERRITORIAL COMMUNITIES DEVELOPMENT THROUGH TASKS OF ADMINISTRATIVETERRITORIAL REFORM

The paper studies the issue of financial support of rural communities in the implementation process of administrative and territorial reform. The basic priorities are described and methodological foundations of rural communities in Ukraine are established that are based on the fundamental principles of concepts of: sustainable development, socialoriented development, multifunctional development and fiscal federalism. The conceptual model of the financial security of rural communities is developed. The main problems of formation and execution of local budgets of villages is defined. The basic provisions of the concept of financial sustainability of local communities are determined. Gradual expansion of sources and increase in the volume of non-budget funds that affect the increase of investment activity of territorial communities in rural areas is proposed. Directions of social and economic development of local communities considering the types of rural formations (agricultural territories, transition ("mixed") territories with special operation regime) are specified.