FORMATION OF THE UNITED TERRITORIAL COMMUNITIES' FINANCIAL ABILITY
The article investigates the latest trends in determining the capacity of communities and the possibility of creating united communities. The budgets of communities formed in the process of decentralization have been analyzed. With the help of the analysis, their strengths and weaknesses, the advantages and disadvantages of their creation were determined. To do this, an assessment of the financial capacity of the united territorial communities created by regions in 2017 has been conducted. The assessment of the financial capacity of the 366 united territorial communities was based on the results of local budgets implementation monitoring for 2017 and the four main indicators that reflect: own income per 1 resident; capital expenditures per 1 resident; the level of subsidization of budgets; the specific weight of expenditures on maintenance of the management apparatus in the own resources of the united territorial communities.
On the basis of these indicators, the general rating of the combined territorial communities was formed. Moreover, based on the population size, the united territorial communities were ranged in 4 groups: with more than 15 thousand people, from 10 to 15 thousand people, from 5 to 10 thousand people and less than 5 thousand people. According to the results of the conducted research, the leaders of the formation of united territorial communities are Ternopil, Dnipropetrovsk and Zhytomyr regions, outsiders - Zakarpattia, Luhansk and Kiev. An assessment of the financial capacity of the united territorial communities in terms of regions was conducted. One of the main indicators of the financial capacity of the community was the indicator of own income per 1 inhabitant, which increased over the past two years across all united territorial communities.
The features of a new mechanism of filling the local budgets introduced within the framework of the current reform of the intergovernmental fiscal relations and the tax system were highlighted. The progressive and problematic aspects of the of territorial communities' unification and determination of their financial capacity were determined.