FORMATION OF THE BUDGET OF THE ZELENODOL COMMUNITY IN THE CONDITIONS OF MARTIAL LAW

Abstract

The article examines the formation of the budget of the Zelenodolsk United Territorial Community (UTC) under martial law as a complex and multifaceted process that requires a flexible approach to financial management. The impact of the decentralization reform, which began in Ukraine even before the war and significantly expanded the financial autonomy of local communities, allowing them to independently manage resources, invest in infrastructure development and improve social services, is analyzed. However, with the beginning of the full-scale invasion, the financial situation of the Zelenodolsk community, like many other communities in Ukraine, has undergone significant changes. The results of the analysis of the revenue part of the budget of the Zelenodolsk Urban Territorial Community for 2020 - 2024 showed that the main source of budget funding is tax revenues and transfers from the state budget. It was established that the priority areas of the expenditure part of the territorial community budget were expenditures for: social protection and support for internally displaced persons, financing of defense measures and support for the military, and restoration of critical infrastructure. Despite financial difficulties, local authorities retained control over key budget items, which allowed them to provide the minimum necessary level of social services and support critical infrastructure. At the same time, the issues of long-term recovery of the community economy, expansion of the tax base, and attraction of investments remain open. Further development of Zelenodolsk UTC will depend on the effective use of available resources, active cooperation with international partners, and state support in financing local budgets. For the financial stability of Zelenodolsk UTC, a number of measures need to be implemented, in particular: use programs of financial support for territorial communities in war conditions; attract funding through the State Fund for Regional Development (SFRD) for the implementation of infrastructure projects; develop active cooperation with international organizations and donors to receive humanitarian and financial assistance; to prepare local initiatives to attract funds through the Ukraine Recovery Program.