Methodology of determining priority directions for stimulating the development of territorial communities on the basis of fiscal decentralization

Abstract

The article is devoted to solving the urgent problem of the spatial development of territorial communities on the basis of self-sufficiency and self-financing. The purpose of the article is to develop a methodology for substantiating the directions of development of territorial communities based on the ability of territories to self-development, taking into account resource availability, management capacity, financial capacity, and types of territorial community in the context of fiscal decentralization. The objectives of the study are to substantiate the priority directions of territorial communities' development; substantiation of the criteria for choosing the directions of territorial communities' development depending on their types; determination of directions depending on the components of self-development of territorial communities: self-government, self-sufficiency and self-financing on the basis of fiscal decentralization. A methodological approach to determining the priority directions of stimulating the development of territorial communities has been developed. It provides for the consistent development of methodological approaches to the analysis of resource endowment of the territory, identification of problems of development of territorial communities; modeling of the development of territorial communities based on the method of fuzzy sets; substantiation of the directions of the spatial development of territorial communities by the method of hierarchy analysis. It has been established that the spatial development of territorial communities foresees: the availability of natural, labor, production, environmental and other resources, the effective use of which leads to the formation of new and strengthening of existing advantages of the community; the formation of community development zones is impossible without the presence of effective organizational and management mechanisms in the community; the availability of a resource base for development and effective management mechanisms does not ensure the development of the territory without financial support. It is important to form own financial resources through development projects or through the cooperation of territorial communities. It is proved that self-sufficiency, self-government, and self-financing are the main components and at the same time conditions for the spatial development of territorial communities. The resource base of the territorial community is a sufficient condition for development, but the inefficiency of its management leads to a decrease in the self-sufficiency of the territory and reduces the financial capacity of the community.