Specific features of social sphere financinf of united territorial communities of the Volyn region

The most common scientific approaches to the identification of the concept of «social sphere» are systematized in the article. The author's interpretation of the concept of «financing the social sphere» are suggested. By which the authors mean the formation and use of budget funds to finance industries, enterprises, organizations that are directly related and determine the way and standard of living people, their well-being, consumption (education, culture, health care, etc.). The main indicators of financing the social sphere of UTCs are monitored, in particular, an assessment of the structure, dynamics of social sзутвштп by the budgets of UTCs of the Volyn region, and an analysis of the implementation of social expenditures by the budgets of territorial communities is carried out. A SWOT-analysis of the mechanism for financing the social sphere in Ukraine was carried out. It was revealed that in Ukraine, including UTCs, there is unworked cooperation with the non-state sector, with charitable and religious organizations now. Therefore, the main burden lies with the budgets of different levels. We believe that the denationalization of the social sphere through the decentralization of social services, a detailed selection of service providers of all forms of ownership, the involvement of public, private and charitable organizations should become a priority in the formation of the state's social policy

administrative-territorial reform; financing; decentralization; local budgets; budget process; social sphere; united territorial communities