FINANCIAL SUPPORT OF TERRITORIAL COMMUNITIES: RESULTS OF SOCIOLOGICAL RESEARCH

Abstract

Presented the results of a sociological survey conducted during December 2019 – February 2020. The use of information obtained during this sociological survey allows to increase the level of validity of decisions made by public administration bodies. They represent the feedback channel as an integral part of the management process. Sociological tools are part of the communication mechanism in the system of public administration, their use is appropriate during the reform of local government, which directly affects the life of each person as a resident of a particular territorial community.

The target groups of the research were formed from the local governments and local executive bodies, as well as from a mixed group of employees of budgetary institutions, businesses of all forms of ownership and representatives of other organizations. The geography of the study included eight regions of Ukraine. The purpose of the sociological research is defined as the study of financial security of communities in the context of decentralization and development of recommendations for providing an adequate response to the challenges of budget reform. Questionnaire survey was used as a research method, which included a combination of closed, open and partially closed questions.

Positive results of financial decentralization were noted: particularly, reaching a greater independence in the disposal of budget funds, growth of financial resources that can be managed by the community, identifying the new sources of revenue into the local budget. Revealed some problematic aspects of financial decentralization from the point of view of respondents: lack of budget funds, lack of qualified personnel, lack of information about taxpayers. Named the measures to be implemented by the state in order to improve the financial security of territorial communities: providing additional financial assistance, identifying new sources of revenue to local budgets, reducing corruption, etc.

Based on the generalization of the results of the study, the following conclusion was formed: there is the need to ensure the stability and integrity of the legislative definition of the  local budgets revenue  sources, establish restrictions on local budget expenditures for the maintenance of local government and others.