• Natalia Spasіv
Keywords: territorial community, united territorial communities, fiscal decentralization, financial capacity, budget revenues of OTG, comparative analysis, cluster analysis


The research of the theoretical and methodological principles of the estimation of the structure of revenues of budgets of the united territorial communities (UTC) has been carried out, the author’s approach to the comparative evaluation of their structures in the conditions of budget decentralization implementation has been developed. Since the structure of the UTC budgets varies and constantly changes over time, which leads to the formation of specific interconnections between the constituent budgets and the emergence of certain trends for each community, we will develop an author’s approach to a comparative assessment of the structure of the UTC budgets.
We suggest that structural differences between the budgets of UTC should be implemented through the use of methods of comparative evaluation of the structure of their budgets, which will enable an adequate grouping of communities. Structural differences are manifested through differences in the values ​​of relative indices of the particles of each component in the total population. In the study, we used the integral indicator of structural differences – the Ryabtsev index, which is the ratio of the actual degree of difference between the values ​​of the structural components to its maximum possible value and the most popular in financial research. The heterogeneity of the structure of budget revenues of the UTCs of the Ternopоl region and, as a result, the impossibility of their optimization, in general, determined the need for further use of specialized methods of data mining, in particular cluster analysis, which is a multidimensional statistical procedure that involves the collection of data about objects and their arrangement in a relatively homogeneous groups.
According to the results of the analysis, we conclude that the estimation of the structure of revenues of the general and special funds of the budgets of the UTC gives an opportunity to obtain optimal comparative estimates of the structure of their budgets based on a combination of Ryabtsev’s index and cluster analysis, which can not be performed on the absolute indicators of their implementation. In addition, a comparative assessment of the structure of the UTC budgets allows to identify income disproportions and develop proposals for their elimination (the formation of the optimal structure) in order to ensure the financial capacity of the communities, distinguishing them according to the similarity of the structure of the general and special funds to the clusters.