The purpose of the article is to study trends and identify problems of budgetary provision of the development of Zaporizhzhia region in the context of budgetary decentralization reform. Methods of systematic and comparative analysis, graphical visualization, generalization and statistical methods were used for the study. The article examines the impact of decentralization reform on the financial provision of social and economic development of administrative and territorial units of Zaporizhzhia region. The comparative analysis of the budgetary provision of the development of Zaporizhzhya region and other regions of the Central region is conducted. The article describes the trends and problems of Zaporizhzhya region development. The following positive trends were revealed: increase of revenues to local budgets of the region; reduction of transfer dependence of the region on the state budget; formation of high-taxation CTCs. The negative tendencies of development were: increase of differentiation of financial provision of the development of the regional center and other administrative and territorial units, reduction of the growth rate of revenues to the development budget of Zaporizhzhia region. Attention is drawn to the fact that under the conditions of decentralization reform and administrative and territorial reform, consolidated territorial communities are actively being formed in the Zaporizhzhya region, most of them with high financial capacity, which testifies to the high potential of regional development. The article analyzes the regional target programs of Zaporizhzhia region and clarifies the possibilities of their integration with the Action Plans for implementation of the Regional Development Strategies. The dominance of the social component over the development of regional target programs and low level of implementation of a number of programs are emphasized. 

budgetary provision, budget revenues, tax revenues, regional target programs, reform, development 

The paper investigates the strengthening of intraregional differentiation of the development of territorial communities in Ukraine under the influence of decentralization reform and administrative-territorial reform. The types of asymmetries of territorial communities’ development are identified, among them: organizational, functional, social, budgetary, institutional. The conducted analysis of organizational asymmetries related to the formation of territorial communities has made it possible to identify significant gaps by number and area of ??the united territorial communities (UTCs). The capacity and the size of the population of community are interrelated, because the large communities have greater opportunities for business development due to the availability of labor resources and the ability to hold infrastructure objects and institutions of communal property. Instead, small-scale UTCs are usually financially feasible only if they have budget-generating companies. Unfortunately, the creation of a significant part of UTCs has taken place without taking into account the capacity requirements and contrary to the requirements of the methodology in order to obtain additional authority and resources. As a result of violations, there were problems of the possibility of further functioning of newly formed territorial communities. Among the UTCs created during the years of reform, there is a strong differentiation by level of their financial capacity. The ratio between the minimum and maximum values of own revenues of UTCs’ budgets per inhabitant (asymmetric scale) is about 40 times. The distribution of UTCs’ revenues depending on the population size are analyzed and it is found out that with each subsequent year of power decentralization reforms the territorial communities with higher financial capacity were formed. The lack of sufficient economic potential for UTCs’ development is confirmed to be the reason of low level of financial capacity of their overwhelming majority. Attention is drawn to the necessity of leveling the risk of increasing differentiation and the gap between UTCs and territories that have not gone through the process of unification. The measures for overcoming intraregional development differentiations are proposed, among which is the necessity to adhere to certain criteria concerning population size, share of transfers in income, share of managerial expenses while the formation of a UTC; maximum use of endogenous factors of territorial communities’ development; elimination of conflict situations between the center and the periphery when planning the development of the territory, etc. 

differentiation of development, asymmetry, territorial community, financial capacity, economic potential, region 

In the article, the conceptual and terminological apparatus of territorial communities was investigated with the allocation of territorial, sociological, public and legal and systemic approaches. It is revealed that implementation of the reform of administrative-territorial system and decentralization reform require a qualitatively new view on territorial communities with taking into account economic, financial and material factors. After all, with the introduction of amendments to the Budget and Tax Code, on the one hand, the conditions for increasing the financial capacity of the territorial communities were created, and on the other hand, their responsibility for the development of their territories increased.
The territorial community is proposed to be considered as an integral entity, which is characterized by the unity of social community, the subject of local self-government and the basic level of the administrative and territorial system of the country. Territorial community as a social community creates and supports social life within a certain territory, guided by the economic, political, social and cultural, and environmental interests; as a subject of local self-government it can operate in conditions of interaction with the environment and be responsible for maintaining integer landmarks; as a basic link of the administrative and territorial system it is characterized by a system, has a certain resource potential, which provides it with competitive advantages and creates opportunities for the development of the territory.
The classification of territorial communities was carried out by the following classification characteristics: type of settlement, fullness of coverage, character of formation, geographical location, level of social and economic development.
The territorial community is proven to act as the subject of regulation of the development of its own territory, and the object of regulation (as an administrative and territorial unit of the base level) in the system of management of higher level authorities (regional, state).
The regulation of the development of territorial communities is proposed to be considered as ensuring of favorable conditions on the part of state, regional and local authorities for providing social and economic development of territorial communities by using various instruments and methods of influence (economic, organizational, financial, legal).
The functions of territorial community, as the subject of regulation of social and economic development, are investigated. Legal, organizational, economic, financial methods of regulation of the development of territorial communities are allocated. Two directions of state regulation of the development of territorial communities are outlined: leveling of disproportions of social and economic development and promotion of the development of territories. The first direction involves the mechanisms of indirect action and is implemented through interbudgetary relations with the use of financial equalization instruments; the second direction involves the mechanisms of direct action through investment support of the development of territorial communities. 

territorial community, development, regulation of development, local self-government 

The existing network of comprehensive educational institutions in Ukraine is geographically branched and is characterized by low efficiency; educational services are characterized by low quality, which requires taking measures for its consolidating.
The purpose of this article is to find out the main problems of functioning of education network and to build a mechanism for its consolidation.
The main factors of low efficiency of education network in Ukraine are: the demographic and financial crises in society, the imperfect legislative provision, the limited possibilities of the influence of the governing bodies on the formation of the educational network, outdated standard norms, which are aimed at quantitative indicators and do not take into account the volumes and quality of educational services provided and others.
The solution of the problems mentioned above requires the search for new approaches to the interaction of comprehensive educational institutions on the basis of the deployment of cooperation processes, integration, interaction, partnership, in order to effectively use material and technical, personnel, financial and managerial resources for ensuring equal access to qualitative education.
The main goal of consolidation of the educational network is the improvement of quality of educational services and the efficiency of the use of public funds. While conducting organizational transformations, it is important to take into account the interests of the three parties – the students (the quality of education, transportation of students to educational institution), teachers (employment, compensatory payments in case of dismissal, transportation to educational institution), local self-government bodies and state authorities (effective use of funds of state and local budgets).
The main principles, which should be followed while consolidating education network are: granting the priority to the quality of educational services; effective use of funds from the state and local budgets; financing of educational services based on the principle of "money walks for a pupil"; the transition to a public-state model of education management; professional orientation of high school; informational transparency.
A new approach to the solution of problem of school incompleteness is the creation of hub schools. At the same time, the process of their formation is new for society and is not fully coordinated, sufficiently organized, financially and legally secured.
The solution of the problems considered above requires an implementation of measures in the part of: revision of standard norms of the functioning of educational institutions in accordance with the requirements of time; determination of principles, selection procedure, territorial location and peculiarities of financing of hub institutions; improvement of the mechanism of financing educational institutions through educational subvention. 

The peculiarities of funding of the educational sector from the local budgets in the Carpathian region were analyzed and the changes in management of educational sector, which were caused by the conduction of administrative and territorial reform in the country were found. It was emphasized that the result of the reforms should not be only the saving of financial resources, but also high quality of educational services for both tax payers and recipients of services. It was studied a new tendency of management of educational network – the creation of hub schools. The major problems of their formation were found: the discrepancy of boundaries of educational district with the boundaries of united territorial communities, the correspondence of the requirements for hub schools with the existing realities and other. The legislative changes during 2015-2017 in financing of secondary, vocational and technical education by means of appropriate subsidies from the state budget were analyzed and the main problem of financing were detected. 

education, financing, Carpathian region, reform, united territorial communities 

The need for conducting the decentralization of education management is caused by low efficiency of spending of budgetary funds, excessive centralization and bureaucratization of management, lack of clear division of powers and responsibilities between authorities of different levels.
The aim of study is to clarify the main issues of financing the expenditures of the local budgets for education and searching of their solution ways in the context of conducting of management fiscal decentralization.
The following are the most important issues of budgetary provision of education, which require urgent solution: existence of unfounded network of educational institutions that does not meet the current demographic situation and contributes to inefficient use of state property and reduces the quality of services; absence of possibility to improve the material conditions of educational institutions by means of state and private investors; transition to financing of education with the help of educational grants is accompanied by unsettled financing process; redistribution of powers between the budgets of different levels is not supported by any appropriate changes of financial income to these budgets.
Solution of education funding problems in the context of conduction of decentralization in Ukraine should take place according to the following principles: decentralization in education should be carried out in the general context of the reforms of decentralization. In particular, the laws about change in territorial organization and the local government reform should be a basis for laws in particular areas;
The aim of changes should not only be a retrenchment of financial resources, but also a high quality of educational services for taxpayers and for the customers of these services; We should not expect an instant effect from the conduction of decentralization of education management, as it is a long process;
The need for a comprehensive approach, namely, the changes in school education have to be considered in a system of pre-school, extra-curricular, vocational education. Only a high quality in all three segments will provide a high level of university education;
The decentralization of education management should take place taking into account the peculiarities of the regions, their industrial potential, a demographic situation and interests of local communities. 

local budgets, region, funding problems, education expenditures, management decentralization 

Financing of the expenditures of the local budgets in Ukraine is connected with a number of problems: on the one hand, there are problems of low financial capability of the local budgets through an underdevelopment of local taxation, insecurity by a sufficient amount of budget funds delegated by the state powers to the local governments and a blurred delimitation of powers between the state power and the local government. On the other hand, there is a low efficiency of using funds of the local budgets, which is shown up in the imbalance of the expenditures of the local budgets and needs the optimization and improvement of the structure of the expenditures. The purpose of the article is to clarify the main issues of financing the expenditures of the local budgets and their solutions in the context of conduction of fiscal decentralization. The problems of financing of the expenditures of the local budgets is connected with a low financial soundness of the local budgets and low efficiency of expenditures, which is shown up in the existence of a significant discrepancy between a general economic development and an increase of social expenditures of the budgets; an inefficient structure of expenditures through the relaxation of the investment component; an existence of baseless network of institutions and outdated methodological approaches to financing expenditures; problems of cash service of the expenditures. Changes in budgetary politics of the state towards the provision of decentralization of financial resources, which are fixed from 2015 in Budget and Tax Codes, although promote better filling of the local budgets, however will not be able to improve the structure of their expenditures and will negatively affect the formation of budget development. Positive steps of innovations is an introduction of subsidies from the state budget for education and health care, which makes these expenditure items more predictable and gives local authorities an incentive to save money; a transition in the intergovernmental relations from the system of balancing to the system of equalisation, which will interest local authorities to draw additional earnings and to expand the existing tax base; a removal of ban for reorganization and closure of educational and health care institutions, which allows to make real steps to optimization of the network. However, the proposed measures of fiscal decentralization require detailed miscount in the directions of correspondence between an increase of revenues by innovations and amounts of expenditures necessary for performing the increase of amounts of the delegated powers for the budgets of different levels. Particular attention should be paid to the formation of the budget development by a legislative fixing of those sources of its formation, which provide real earnings. 

local budgets, financial resources, expenditures, decentralization, structure of expenditures 

The problems of functioning and financing of educational institutions network of Lviv region are investigated and the necessity of its reformation in accordance with changes in the economic and demographic situation is proved. It is accented simultaneously with the growth share of the local budget expenditures in Lviv region on education sector in total expenditures the problem of low efficiency costs is remains sharp, due to the large number of low-complete schools, a low share of capital costs in the education sector. The estimation of education expenditure efficiency, depending on the quality of secondary education is performed. It is proposed to estimate the quality of educational services in dependence of external testing results. The basic directions of optimization of network of educational institutions for preschool, secondary and nonscholastic education are proposed. 

local budgets, network of educational institutions, cost efficiency, quality of education, low-complete schools 

The methodological approaches to the estimation of convergently-divergent development of regions are considered. On the basis of the use of statistical and econometric apparatus in order to determine convergence the convergently-divergent development of the regions by the indexes of entrepreneurship entities’ capital provision is anaiyzed. 

convergence, region, capital, convergent-divergent development 

The approaches to estimation of mutual influence of regional financial potential and development of innovative activity in the region are considered. Two directions of such mutual influence are selected: change of financial potential of region under the influence of innovations in management and interdependence of innovative activity of enterprises in the real sector of regional economy and its financial potential. Reciprocal influence between innovative activity of industrial enterprises of Lviv region and its financial potential on the basis of cross-correlation analysis method is examined. 

region, financial potential of region, innovative activity, innovations, financial resources, real sector of economy, financing of innovative activity 

The basic trends of increase of capitalization of innovatively active enterprises have been determined. Ways of increase of real and market capitalization of enterprises have been substantiated. Features of government regulation of capitalization of innovatively active enterprises in Ukraine have been considered. To raise real capitalization of innovatively active enterprises has been offered by improvement of a finance administration by the enterprise, increase of its efficiency of economic, innovative activity. To provide increase of market capitalization it is necessary through an exit of the enterprises on the markets of the capital and organizational-economic transformations. 

capitalization, innovatively active enterprises, government regulation