FINANCIAL SUPPORT OF LOCAL BUDGETS DEVELOPMENT OF VILLAGE TERRITORIAL COMMUNITIES

The article studies the issue of financial support of local budgets of village territorial communities in terms of administrative reform. The authors analyze changes in budget-tax legislature and administrative-territorial organization of Lviv region. The work investigates performance of revenue side of local budgets of village territorial communities. Among the problems of budgeting and performance of local budgets of village territorial communities, we define the following ones: discrepancy between modern tendencies of performance of revenue side in local budgets of village territorial communities and goals to raise their financial capability and absence of economic conditions, supporting efficient use of proper financial potential of rural territories.