Received 04.02.2022, Revised 21.04.2022, Accepted 20.05.2022
The article is devoted to the identification of effective tools for provision of financial support to the social sphere of territorial communities of Ukraine. The theoretical basis of the study were the scientific works of leading domestic and foreign scientists on financial support of the social sphere of territorial communities of Ukraine in decentralization, the methodological basis - general and special methods, including analysis, synthesis and comparison. The study empirically confirms and theoretically proves the importance of increasing the financial support of communities. This means that local authorities should promote the process of decentralized transformation. The control of the needs of territorial communities should be carried out through early identification of these needs and search for sources of their funding to reduce the perturbations of a particular area. The content and significance of each of the instruments of financial support of the social sphere of territorial communities of Ukraine are considered. The content of the researched instruments is determined, the forms of their realization are identified, the SWOT-analysis of the instrumental base of financial support of the social sphere of territorial communities is carried out. The built matrix of SWOT-analysis is divided into research tools: local borrowings, corporatization of municipal entities, grants, inter-municipal cooperation, project financing from the State Fund for Regional Development (SFRD), receiving additional income in a form of interest income, subvention for socio-economic development of particular regions. The results of the study can be useful in the process of development of scientifically sound recommendations for improvement of the instruments of financial support of the social sphere of territorial communities of Ukraine
territorial community; social sphere; decentralization; SWOT-analysis
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