EVALUATION OF FINANCIAL CAPACITY OF THE LOCAL JOINT TERRITORIAL GROUPS OF THE TRANSCARPATH REGION

The article is devoted to the study of the level of financial capacity of the combined territorial communities (UTC s) of the Transcarpathian region on the basis of the budget materials of the Tyachiv town and Vilkhovets rural communities. It was revealed that the implementation of the reform in Transcarpathia, from the first steps to the present day, is the least active among all regions of Ukraine. However, the results of the study showed that the implementation of the reform of local self-government in Transcarpathia is quite successful. A noticeable tendency to a significant increase in the total volume of own revenues of local budgets analyzed by OTG, which ultimately affected the optimization of their expenditure structure, in particular, capital expenditures aimed at the development of the infrastructure of the territories. The main problems connected with the introduction of decentralization processes in the Transcarpathia were identified and possible ways of their solution were determined.