Budgetary Provision of Sustainable Development of Spatial Formations in the Conditions of European Integration: the Experience of Poland for Ukraine

The study of the article is devoted to the theoretical analysis of the experience of the countries of the world in terms of effective practices of budgetary support for the sustainable development of spatial formations. Budget equalization is considered as a mechanism for ensuring balanced budgets of all levels, which is an urgent need for territorial entities of all levels in Ukraine. The main types of fiscal rules for ensuring budgetary balance according to the version of the International Monetary Fund are presented. The infographic of the application of the specified rules is presented with a breakdown by group of countries with different income levels. The process of budget balancing in Poland will be examined in detail. The budgetary capacity of authorities at the regional and local levels in Poland is characterized, the main sources of income at each level are illustrated. It was established that the experience of budget regulation in Poland is extremely important for Ukraine, both from the point of view of geographical proximity and administrative-territorial identity, and from the point of view of macroeconomic indicators. A parallel study of budgetary security at the levels of ATU in Poland and Ukraine, synchronized by territorial units with similar characteristics in terms of population and area, was conducted. Based on the results of the study, a number of conclusions were drawn regarding the application of Polish experience for the next stage of the decentralization process in Ukraine. By means of analytical and calculation methods of research, the need to strengthen the effectiveness of the budgetary provision of territorial communities to improve social standards has been proven. It is recommended to take measures to provide local self-government with additional powers that will allow it to improve the financial situation of communities to a self-sufficient level and, in the future, to sustainable development (bringing them to European social standards).