Scientific and practical journal
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Regional Economy
   



Patytska Khrystyna Olehivna



Patytska Khrystyna Olehivna

Ph.D. of Economics

Senior Researcher of the Department of regional financial policy of the Dolishniy Institute of Regional Research of NAS of Ukraine

Contacts: pelechata@meta.ua

Webpages:



Coauthors



Zaluts'kyy Ivan Romanovych

Storonyans'ka Iryna Zenoviyivna



Publications



Repository of Dolishniy Institute of Regional Research UDC [332.122:338.43]:330.34:005; JEL O10, Q15, R52
Storonyanska, I. Z., Zalutskyy, I. R., & Patytska, Kh. O. (2022). Metodychni osnovy identyfikatsiyi zemel'nykh aktyviv u konteksti staloho rozvytku funktsional'nykh typiv terytoriy [Methodological foundations of land asset identification in the context of sustainable development of functional types of territories]. Rehional'na ekonomika - Regional Economy, 105 (3), 5-23. DOI: https://doi.org/10.36818/1562-0905-2022-3-1 [in Ukrainian].

Sources: 27


The article addresses the problems of land asset identification in the context of sustainable development of functional types of territories. Efficient regulation of land and property relations appears to be an essential condition for the comprehensive development of a territorial community based on reliable and systematic information on land resources within its territory. The article substantiates that in conditions of transition to territory-oriented development policy based on the capacity stimulation in the territories of various functional types, the conceptual foundations of the territorial community’s land asset identification include the methodological unity of legal regulation in land valuation and systemic comprehensiveness of the data in the State Land Cadaster. The retrospective analysis of the nature of legal settlement of the assets concept shows various options of modern interpretation of the category in Ukrainian legal documents and the bottlenecks in the regulation of land asset definition as an economic-legal standard. The article proves the lack of administrative and/or statistical information on the quantitative and qualitative land accounting at the level of territorial communities as the main entities of comprehensive development of territories of various functional types. The land asset nature and types are determined. The article offers the recording of the following definitions in national legislation: “land assets”, “tangible land asset”, and “intangible land asset”. The methodological approach to comprehensive actualization of normative and export monetary assessment of land assets in the course of the introduction of online services in the State Land Cadaster based on Blockchain technology is substantiated. The automatic formation of the monetary valuation of land assets on the current date by the software of the State Land Cadaster without the development and approval of the respective technical documents must secure the accessibility of land asset identification in monetary terms at the level of a territorial community or fair land asset cost in accounting, financial, and other records. 
land asset, land asset identification, monetary valuation of land assets, functional types of territories 



Repository of Dolishniy Institute of Regional Research UDC [332.122:338.43]:330.34; JEL C13, R12
Storonyanska, I. Z., Zalutskyy, I. R., & Patytska, Kh. O. (2021). Kryteriyi vyokremlennya ta instrumenty rozvytku problemnykh sil's'kykh terytoriy [Criteria for delineation and tools for the development of problem rural areas]. Rehional'na ekonomika - Regional Economy, 101 (3), 73-90. DOI: https://doi.org/10.36818/1562-0905-2021-3-8. [in Ukrainian].

Sources: 31


The problem of delineation and identification of problem rural areas at the local level that needs special attention from the state is considered. The approaches to its settlement in the context of specifying the instruments of the state regional policy concerning the improvement of their social and economic condition are investigated. The paper reveals that the meaning of the terms “problem area”, “problem rural area” is not regulated by legislative acts of Ukraine, there are no criteria for identifying problem rural areas, assessing the state of their development, and classification by specific features. Given the limited information and statistical support for clear identification of signs of rural problems at the local level, the basis for their definition is adapted to the European methodology as small regions of NUTS-3 and analogs of local administrative units LAU. The selection of certain types of mainly rural areas is based on criteria of demographic and economic nature. A classification of mostly rural areas is developed. Problem (disadvantaged) mostly rural areas were identified based on compliance with the parameters of one of the four criteria: population density; changes in the existing population over the past three years; the changes in the number of legal entities over the past three years; the amount of tax revenues per person. According to the results of identification of types of mainly rural areas within 416 administrative districts without taking into account the Autonomous Republic of Crimea as of January 1, 2020: disadvantaged mostly rural areas were recorded at the level of 331 administrative districts; declining mostly rural areas were identified at the level of 96 administrative districts. Proposals for legislative support for the formation of tools for the development of problem areas of the state are developed. 
problematic rural area, criteria for delineation of problematic rural areas, identification of types of mainly rural areas, tools for the development of problematic rural areas 



Repository of Dolishniy Institute of Regional Research UDC 332.1:316.4.063.4:005; JEL R11, R12
Patytska, Kh. O. (2020). Teoretychni zasady vyznachennya tsentro-peryferiynykh vzayemodiy v umovakh sotsial'no-ekonomichnoyi dyferentsiatsiyi rehional'noho rozvytku [Theoretical foundations of the center-periphery interactions determination in the conditions of socio-economic differentiation of regional development]. Rehional'na ekonomika - Regional Economy, 95 (1), 33-41. DOI: https://doi.org/10.36818/1562-0905-2020-1-4. [in Ukrainian].

Sources: 14


Lowering the level of spatial socio-economic disparities of territorial development and ensuring the high living standards for population and business environment development are the main key tasks in terms of reforming the administrative and territorial regulation and financial decentralization in Ukraine. This raises the issue of the center and periphery interactions among the dominant ones in the conditions of the socio-economic space development of the country and requires delineation of the influence zones of the centers and activating features of adaptive and stimulating roles, which they perform as "growth poles" and innovative shifts generators in territorial development. The methodological apparatus of the research consists of the general scientific methods for the development of theoretical and methodological foundations of the central and peripheral interactions in the region and the system approach for identification of social benefits of conceptual priorities in the center and periphery interactions in conditions of administrative and financial decentralization. The scientific approaches to the definition of categories "center-periphery" are investigated. The need to outline the dual nature of center-periphery interactions as a phenomenon is emphasized. The comparative characteristics of the center, the semi-periphery, and the periphery are presented. The essence of the center-peripheral interactions in the region is defined as a process of direct or indirect mutual influence of the center and the periphery in the conditions of spatial inequality and socio-economic differentiation of regional development. The classification of the center-periphery interactions in the territorial dimension is proposed. Further research suggests focusing on the substantiation of theoretical and methodological foundations of center and periphery interactions and levels of such interaction in the region in terms of administrative and financial decentralization. 
center-peripheral interactions, region, center, periphery, socio-economic differentiation of regional development 



Repository of Dolishniy Institute of Regional Research UDC 352.075.1(477.8); JEL O18, R11, R51
Patytska, Kh. O. (2019). Problemni aspekty formuvannya ta rozvytku ob’yednanykh terytorial'nykh hromad Karpats'koho rehionu [Problem aspects of forming and development of united territorial communities in Carpathian region]. Rehional'na ekonomika - Regional Economy, 92 (2), 36-44. DOI: https://doi.org/10.36818/1562-0905-2019-2-5. [in Ukrainian].

Sources: 7


The paper provides the analytic research of forming of united territorial communities (UTCs) in the regions of Carpathian region (Transcarpathian, Ivano-Frankivsk, Lviv and Chernivtsi regions). The author reveals the peculiarity of united communities in the region – the composition of UTCs includes the settlements that the Law of Ukraine “On the status of mountain settlements in Ukraine” regards as the mountain ones and border communities. Correspondence of the formed UTCs of the region to the criteria of capable territorial communities (number of population, share of basic subsidy, expenditures on managerial aparatus) defined by the Ministry of Regional Development, housing and construction of Ukraine are analyzed and compared to average rates in Ukrainian UTCs. The relevant conclusions are made. Special attention is paid to the impact of the region’s socio-economic development on the peculiarities of forming of UTCs’ internal capacity. The author finds the dependence of the revenues to UTCs’ budgets on the level of their economic development and availability of entrepreneurship structures on their territories. The absence of dependence between personal income per capita in an UTC and its population number is explained based on conducted ranging. The level of socio-economic development of urban and rural united communities is examined. The research proves the presence of substantially lower rates of rural communities’ budget profitability per capita than in urban UTCs due to comparatively high level of cities’ development and their positioning as economic growth centers. Based on the revealed differences in the levels of financial capacity of UTCs that comprise mountain settlements and other united communities in the region and Ukraine in general as well as urban and rural UTCs the author conducts the analysis of the structure of own revenues across the defined groups. The first case reveals the higher share of individual tax and single tax in own budget revenues and insignificant share of revenues from excise and land taxes. The result can be explained by the specifics of territorial location and geographic peculiarities of such communities. Analysis of the features of forming and development of UTCs in Carpathian region contributed to revealing the smaller average area of an UTC in the region compared to the average rate in Ukraine, lack of UTCs’ correlative land resource that is one of the major community assets and the lower rate of individual tax revenues than average in Ukraine testifying to the low level of communities’ economy development. 
united territorial communities, Carpathian region, mountain territories, own income per capita, economic development 



Repository of Dolishniy Institute of Regional Research UDC 334.012.74:[352/354+336]; JEL Н23, Н61, Н73
Storonyanska, I. Z., & Patytska, Kh. O. (2019). Administratyvno-finansova detsentralizatsiya: tsili reformy ta rezul'taty pershoho etapu [Administrative-financial decentralization: targets of the reform and the results of the first stage]. Rehional'na ekonomika - Regional Economy, 91 (1), 3-13. DOI: https://doi.org/10.36818/1562-0905-2019-1-1. [in Ukrainian].

Sources: 8


The scientific paper emphasizes the results of the first stage of administrative-financial decentralization in Ukraine that has been lasting for four years. The authors substantiate the reasonability of considering decentralization as the mechanism to achieve boosting of economic growth in the country according to the “upward” principle based on active use of own socio-economic resources of communities. The paper defines the major goals of the reform across the levels of public governance and the goal of the policy in the sphere of decentralization, which stipulates the shift from decentralized governance model, securing the capability of local governance and development of efficient system of authorities’ territorial organization in Ukraine. Possible risks of negative impact of fiscal decentralization on economic growth of the country are explained based on defining the peculiarities of the reform implementation in the western countries. Basic principles to be taken into account in forming of methodical approaches to evaluation of the efficiency of decentralization mechanisms in the context of their impact on socio-economic development of a territory are outlined. The institutional provision of decentralization reform in Ukraine is analyzed. The peculiarities of compliance with the stages of implementation of the local governance and authorities’ territorial organization reform in Ukraine are determined. Special attention is paid to the condition of legislative maintenance of the reform. The authors outline the dualistic approach to decentralization in Ukraine at conceptual level, which stipulates not only the securing of efficient local governance and capability of administrative-territorial units of basic level, but also the need to establish efficient regional policy. The paper defines the features of CTCs forming in Ukraine from the viewpoint of specifying of the number of consolidated local councils and the number of residents as well as the level of financial provision of budgets of such administrative-territorial groupings. Major problems of forming and development of CTCs in conditions of conclusion of the first reforming stage and possible risks caused by these problems are outlined. 
administrative-financial decentralization, goals of the reform, legislative provision of decentralization, consolidated territorial communities, capability 



Repository of Institute of Regional Research UDC 330.366:334.012.74; JEL O18, O22, H30
Patytska, Kh. O. (2018). Napryamy stymulyuvannya ekonomichnoho rozvytku terytorial'nykh hromad v umovakh detsentralizatsiyi [The directions of territorial communities’ economic development stimulation in the conditions of decentralization]. Rehional'na ekonomika - Regional Economy, 90 (4), 39-48. Retrieved from http://re.gov.ua/doi/re2018.04.039.php. [in Ukrainian].


The article is devoted to the substantiation of theoretical and methodical principles and practical recommendations regarding the potential of territorial communities’ financial and economic formation in the context of local self-government reform. The peculiarities of the territorial community development in the conditions of local self-government reform are determined. The emphasis is placed on the fact that the local self-government reform is based on the disposition principle, according to which the purpose of the reform is to enable territorial communities to manage their own resources effectively in order to ensure their development. The ways of activating the entrepreneurial environment at the level of local self-government bodies are suggested. The research conducted in this paper showed the short-term interests domination and lack of a strategic vision of territorial communities’ development in Ukraine, which has a negative impact on the business environment in the community. The main factors of territorial communities’ competitiveness for attracting investment resources and entrepreneurial structures into their territory are determined. The paper develops organizational and economic approaches to activating the entrepreneurial environment in the territorial communities through the effective use of local self-government bodies’ powers in the area of establishing local taxes and fees, planning and disposal of land resources, disposal of communal property, encouraging entrepreneurial activity of community residents. The necessity of establishing local taxes and fees for a period of three years in order to ensure the stability and possibility of adapting business entities to appropriate conditions, the use of tax breaks and the reduction of local taxes rates and fees by local authorities as a short-term measure to attract new entrepreneurial structures to the community is emphasized. The necessity to stimulate local self-government bodies to encourage entrepreneurs and provide official registration of entrepreneurial activity on the territory of the community is explained. The research substantiates the land resources role in shaping the community’s financial and economic potential, in particular, the need to formulate a planning and functional structure of the settlement, taking into account the strategic plans or programs of territorial community development in order to ensure the most effective use of land and socio-economic development. 
territorial community, business environment, local taxes and fees, land management, decentralization 



Repository of Institute of Regional Research UDC 332.012.33:334.012.74; JEL Н10, Н70, R12
Storonyanska, I. Z., & Patytska, Kh. O. (2017). Problemy ta napryamy optymizatsiyi protsesu formuvannya OTH: za rezul'tatamy pershoho etapu administratyvno-finansovoyi detsentralizatsiyi [Problems and directions of optimization of the UTC forming process: according to the results of the first stage of administrative and financial decentralization]. Rehional'na ekonomika - Regional Economy, 86(4), 5-13. [in Ukrainian].

Sources: 13


The article presents the study of the fiscal decentralization process in Ukraine at the level of local governance defined by this reform as basic – the level of newly formed UTC in terms of the first results, risks and challenges that occur in modern conditions. The features of administrative and territorial reform in Ukraine in the past and at present are researched. The position of communities’ forming in the reform of administrative and territorial structure of Ukraine is investigated. Amendments to the Budget Code of Ukraine and the Tax Code of Ukraine in the context of the administrative-territorial reform and the reform of fiscal decentralization are analyzed. The necessity of understanding the role and place of local communities in the development of local government is argued. The place and role of cities of oblast significance in the process of implementing the reform of the administrative-territorial system are determined. The notions of «urban agglomeration» are analyzed in the context of existing administrative territorial system. A conclusion is made that, despite lack of changes in the effective legal framework toward improvement of the administrative territorial system and absence of any proper agglomeration act, territorial communities must seek horizontal cooperation for the sake of their economic development and competitiveness. The measures to improve the territorial financial ability to implement the responsibilities granted to local government in the context of changes of administrative-territorial structure are proposed. The ways of strengthening the financial autonomy of municipalities are grounded. The necessity of achieving financial viability in order to accomplish the basic functions conferred on local authorities by the state is grounded. It is shown that the legislative innovations are not able to ensure decentralization. It is concluded that the community development at the local level is possible only when the correct public and local government policies are formed, basing on the fiscal capacity of communities. 
united territorial community (UTC), city of oblast significance, agglomeration, financial capacity, administrative and financial decentralization 



Repository of Institute of Regional Research UDC [336.14:352]:336.22; JEL E62, H22, H70
Patytska, H. O. (2017). Osoblyvosti formuvannya podatkovykh dokhodiv mistsevykh byudzhetiv v umovakh finansovoyi detsentralizatsiyi [Forming features for tax revenues of local budgets in terms of financial decentralisation]. Rehional'na ekonomika - Regional Economy, 83(1), 53-62. [in Ukrainian].

Sources: 9


In this scientific article the composition of tax revenues in local budgets is determined. Problems of the comprehensive characteristic of tax revenues categories are diagnosed. The position of communities’ funding in the reform of administrative and territorial structure of Ukraine is investigated. Problems of providing the local communities with financial resources in the process of the territorial development are diagnosed. The ways of strengthening the financial autonomy of municipalities are grounded. The basic changes in taxation of communities concerned with the reform of local government are studied. Amendments to the Budget Code of Ukraine and the Tax Code of Ukraine in the context of the administrative-territorial reform and the reform of fiscal decentralization are analyzed. The necessity of understanding the role and place of local communities in the development of local government is argued. The place and role of providing taxes to local budgets in forming the economic and financial potential of the area are investigated. The basic tools of tax revenues formation to local budgets are defined. The interdependence between the formation of tax payments and the level of economic development of the respective administrative-territorial unit is proved. Sources of the tax revenues to local budgets and their focus on supporting the budget expenditures are shown. As part of the major sources of the budget revenues the tax on economic activity, personal income tax, consumption of public goods taxation, property tax and the use of natural resources taxation are determined. The place and role of each tax payment in financial resources of local budgets forming is analyzed. It is determined that all incomes are included to the general fund of the local budgets. Accordingly, we are not talking about their targeted use to support certain budget expenditure. The priority of formation of the expenditure policies of local governments is proved. The basic factors that influence the mobilization of revenues from taxation are analyzed, such as: the number and potential of business entities development, the level of the shadow sector extent, investment attractiveness. The necessity of achieving financial viability in order to accomplish the basic functions conferred on local authorities by the state is grounded. It is proved that the income tax is a leader in formation of financial resources of local budgets. The role of local taxes and fees in the system of tax payments to local budgets is determined. It is shown that the legislative innovations are not able to ensure decentralization. Changes to the determination and administration of tax payments to local budgets are proposed. Attention is paid to insufficient tax revenues in the financial resources of local governments. It is concluded that the community development at the local level is possible only when the correct public and local government policies are formed, basing on the fiscal capacity of communities. 
tax revenues of the local budgets, tax viability, sources of tax revenues 



Citations



Storonyanska, I. Z., & Patytska, Kh. O. (2019). Administratyvno-finansova detsentralizatsiya: tsili reformy ta rezul’taty pershoho etapu [Administrative-financial decentralization: reform goals and results of the first phase]. Rehional’na ekonomika – Regional economy, 91(1), 3-13. [in Ukrainian]. {re2019.03.003.004}

Patytska, Kh. O. (2015). Finansova detsentralizatsiya yak osnova formuvannya samodostatnikh terytorial’nykh hromad [Financial decentralization as a basis for the formation of self-sufficient local communities]. Efektyvna ekonomika – Effective Economy, 10. Retrieved from http://www.economy.nayka.com.ua/?op=1&z=4412 [in Ukrainian]. {re2019.03.134.004}

Storonyanska, I. Z, & Patytska, Kh. O. (2019). Administratyvno-finansova detsentralizatsiya: tsili reformy ta rezul’taty pershoho etapu [Administrative and financial decentralization: goals of the reform and results of the first stage]. Rehional’na ekonomika – Regional economy, 1, 3-13. [in Ukrainian]. {re2021.01.005.003}

Storonyanska, I., Patytska, Kh., Hrynchyshyn, I., & Chemerys, V. (2020). Prostorovi dysproportsiyi u rozvytky terytorial’noyi hromady v umovakh administratyvno-finansovoyi detsentralizatsiyi [Spatial disproportions in development of territorial community under conditions of administrative and financial decentralization]. Agricultural and Resource Economics: International Scientific E-Journal, 6 (4), 43-62. DOI: https://doi.org/10.51599/are.2020.06.04.03 [in Ukrainian]. {re2021.01.081.006}

Storonyanska, I., Patytska, K., Hrynchyshyn, I., & Chemerys, V. (2020). Spatial disproportions in development of territorial community under conditions of administrative and financial decentralization. Agricultural and Resource Economics, 6(4), 43-62. DOI: https://doi.org/10.51599/are.2020.06.04.03 {re2021.03.028.006}

Popadynets, N. M., Patytska, Kh. O., Pityulych, M. M., & Keretsman, N. I. (2019). Analiz efektyvnosti vykorystannya pryrodno-resursnoho potentsialu ob"yednanykh terytorial'nykh hromad Ukrayiny [Analysis of the effectiveness of the use of natural resource potential of united territorial communities of Ukraine]. In Naukovyy visnyk Poltavs’koho universytetu ekonomiky i torhivli. Seriya: Ekonomichni nauky [Scientific Bulletin of Poltava University of Economics and Trade. Series: Economics]: Vol. 3(94) (pp. 65-76). DOI: http://doi.org/10.37734/2409-6873-2019-3-7 [in Ukrainian]. {re2022.04.033.001}

Hrynchyshyn, I., Panukhnyk, O., Bil, M., Popadynets, N., Patytska, Kh., Leshchukh, I. (2019). Scientific-methodical foundations of estimation of territorial communities’ endogenous capacity in Ukraine in conditions of decentralization. In Advances in Economics, Business and Management Research. Proceedings of the 6th International Conference on Strategies, Models and Technologies of Economic Systems Management (SMTESM 2019) (pp. 314-319). DOI: https://doi.org/10.2991/smtesm-19.2019.61 {re2022.04.033.003}

Patytska, Kh., Panukhnyk, O., Popadynets, N., & Kramarenko, I. (2021). Forming the Territorial Communities’ Local Budgets in Ukraine Under Decentralization: Current Condition and Management Tasks. Journal of Optimization in Industrial Engineering, 14(2), 23-30. DOI: https://doi.org/10.22094/joie.2020.677868 {re2022.04.033.011}

Hrynchyshyn, I. M., Bil, M. M., Leshchukh, I. V., Patytska, Kh. O., & Popadynets, N. M. (2019). Zmitsnennya spromozhnosti terytorial’nykh hromad na osnovi efektyvnoho vykorystannya endohennoho potentsialu [Strengthening the capacity of territorial communities on the basis of effective use of endogenous potential]. Lviv: Dolishniy Institute of Regional Reseach of NAS of Ukraine. [in Ukrainian]. {re2023.01.034.003}

Patytska, K., Panukhnyk, O., Popadynets, N., & Kramarenko, I. (2021). Forming the territorial communities’ local budgets in Ukraine under decentralization: current condition and management tasks. Journal of Optimization in Industrial Engineering, 14(2), 23-30. DOI: https://doi.org/10.22094/joie.2020.677868 {re2023.01.034.005}

Pelekhatyy, A. O., & Patytska, Kh. O. (2019). Mis’ka ahlomeratsiya yak mekhanizm vzayemodiyi terytorial’nykh hromad v umovakh administratyvno-finansovoyi detsentralizatsiyi v Ukrayini [Urban agglomeration as a tool of interaction of territorial communities in conditions of administrative and financial decentralization in Ukraine]. In Vcheni zapysky TNU imeni V. I. Vernads’koho. Seriya: Екоnomika i upravlinnya [Scientific notes of Taurida National V. I. Vernadsky University. Series: Economy and Management]: Vol. 30(69): 3 (pp. 116-123). [in Ukrainian]. {re2023.02.034.007}

Hrynchyshyn, I., Panukhnyk, O., Bil, M., Popadynets, N., Patytska, Kh., Leshchukh, I. (2019). Scientific-methodical foundations of estimation of territorial communities’ endogenous capacity in Ukraine in conditions of decentralization. In Advances in Economics, Business and Management Research. Proceedings of the 6th International Conference on Strategies, Models and Technologies of Economic Systems Management (SMTESM 2019) (pp. 314-319). DOI: https://doi.org/10.2991/smtesm-19.2019.61 {re2023.02.041.002}

Hrynchyshyn, I., Panukhnyk, O., Bil, M., Popadynets, N., Patytska, Kh., & Leshchukh, I. (2019). Scientific-methodical foundations of estimation of territorial communities’ endogenous capacity in Ukraine in conditions of decentralization. In Advances in Economics, Business and Management Research: Proceedings of the 6th International Conference on Strategies, Models and Technologies of Economic Systems Management (SMTESM 2019) (pp. 314-319). DOI: https://doi.org/10.2991/smtesm-19.2019.61 {re2023.03.028.002}

Patytska, Kh., Panukhnyk, O., Popadynets, N., & Kramarenko, I. (2021). Forming the Territorial Communities’ Local Budgets in Ukraine Under Decentralization: Current Condition and Management Tasks. Journal of Optimization in Industrial Engineering, 14(2), 23-30. DOI: https://doi.org/10.22094/joie.2020.677868 {re2023.03.028.010}

Patytska, Kh. (2019). Finansovo-ekonomichnyy potentsial terytorial’nykh hromad: mekhanizmy funktsionuvannya ta aktyvizatsiyi [Financial and economic potential of territorial communities: mechanisms of functioning and activation]. Lviv: Dolishniy Institute of Regional Research of NAS of Ukraine. (Series «Problems of regional development»). [in Ukrainian]. {re2023.04.013.005}

Pelekhatyy, A. O., & Patytska, Kh. O. (2019). Mis’ka ahlomeratsiya yak mekhanizm vzayemodiyi terytorial’nyk hhromad v umovakh administratyvno-finansovoyi detsentralizatsiyi v Ukrayini [Urban agglomeration as a tool of interaction of territorial communities in conditions of administrative and financial decentralization in Ukraine]. Vcheni zapysky Tavriys'koho natsional'noho universytetu imeni V. I. Vernads'koho. Seriya: Ekonomika i upravlinnya – Scientific notes of Taurida National V. I. Vernadsky University. Series: Economy and Management, 30(69):3, 116-123. Retrieved from https://www.econ.vernadskyjournals.in.ua/journals/2019/30_69_3/21.pdf [in Ukrainian]. {re2024.03.052.011}


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