Бюджетно-фінансові інструменти забезпечення економічної безпеки територіальних громад в умовах децентралізації на прикладі Яворівської міської ради Львівської області
Автор: Копитко Ольга Ігорівна
Кваліфікаційний рівень: магістр
Спеціальність: Публічне управління та адміністрування (для державних службовців)
Інститут: Інститут адміністрування, державного управління та професійного розвитку
Форма навчання: заочна
Навчальний рік: 2025-2026 н.р.
Мова захисту: українська
Анотація: Kopytko O. I. Budgetary and Financial Instruments for Ensuring the Economic Security of Territorial Communities under Decentralization (Case of the Yavoriv City Council of Lviv Region). Manuscript. Ensuring the economic security of territorial communities is one of the key objectives of contemporary public administration under conditions of decentralization, reform of intergovernmental fiscal relations, expansion of financial autonomy of local self-government bodies, and increased responsibility for socio-economic development at the local level. The transfer of significant powers and financial resources to communities has intensified the need for effective budgetary and financial instruments capable of ensuring resilience to internal and external challenges, budgetary and financial risks, and macroeconomic instability. The practice of territorial community functioning in Ukraine demonstrates that the expansion of financial powers does not always lead to a proportional increase in economic security. Dependence on limited sources of revenue, rigidity of expenditure structures, insufficient use of development budgets, as well as the impact of martial law and post-war recovery processes generate new risks for local finances. Under these conditions, the local budget acquires strategic importance not only as a tool for current financing but also as a mechanism for ensuring economic security and sustainable development of communities. The thesis provides a comprehensive analysis of theoretical and methodological approaches to understanding the economic security of territorial communities within the public administration system. Scientific concepts of economic and financial security are generalized, and their interrelation with decentralization processes and budgetary autonomy is substantiated. It is proven that the economic security of a community should be considered as an integrated characteristic of its financial capacity, ability to withstand budgetary and financial risks, and capability to ensure stable fulfillment of public obligations. Considerable attention is paid to the analysis of the regulatory and legal framework governing the use of budgetary and financial instruments in public administration. The provisions of the Budget Code of Ukraine, legislation on local self-government, intergovernmental transfers, and fiscal decentralization are examined. The study reveals that although the existing regulatory framework creates basic conditions for financial independence of communities, it remains fragmented and insufficiently oriented toward systematic management of budgetary and financial risks. The research generalizes international experience in assessing the impact of decentralization on the financial capacity and economic security of territorial communities, with particular reference to Central and Eastern European countries, Scandinavian states, Germany, Austria, the United States, and Canada. It is demonstrated that effective models of ensuring community economic security are based on a combination of fiscal autonomy, efficient equalization mechanisms, strict fiscal discipline, and transparent budget management. The adaptation of international practices to Ukrainian conditions requires consideration of institutional, financial, and socio-economic specificities. A socio-economic profile of the Yavoriv City Territorial Community is developed, along with an analysis of the revenues and expenditures of the Yavoriv City Council’s budget. Based on statistical and financial data, the level of economic security of the community is assessed, and key budgetary and financial risks of financial, structural, institutional, and external nature are identified. The findings indicate that while the community demonstrates relative financial stability, it faces structural constraints related to revenue concentration and a high share of protected expenditures. Based on the conducted analysis, directions for minimizing budgetary and financial risks in the activities of the Yavoriv City Council are substantiated, and instruments for enhancing the financial capacity of the community under decentralization are proposed. These include diversification of the revenue base, strengthening the role of the development budget, application of the program-based budgeting approach, development of inter-municipal cooperation, and attraction of international technical assistance as key instruments for strengthening economic security. The purpose of the study is to substantiate directions, instruments, and mechanisms for the use of budgetary and financial instruments to ensure the economic security of territorial communities under decentralization, using the Yavoriv City Council of Lviv Region as a case study. The object of the research is the processes of public administration related to the economic security of territorial communities. The subject of the research comprises budgetary and financial instruments, mechanisms, and managerial decisions aimed at ensuring the economic security of territorial communities under decentralization. The practical significance of the research results lies in the possibility of applying the proposed recommendations in the activities of local self-government bodies to enhance financial capacity, improve resilience to budgetary and financial risks, and strengthen the economic security of territorial communities. 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