MANAGEMENT ASPECT OF FINANCIAL SUPPORT OF TERRITORIAL COMMUNITIES IN THE CONDITIONS OF WAR

The article highlights theoretical and applied issues of management activities of financial support of territorial communities, aimed at strengthening their influence on the socio-economic development of the relevant administrative territory, improving the quality and accessibility of public services under the legal regime of martial law. The main challenges faced by territorial communities in the process of ensuring financial sustainability and management efficiency are outlined, in particular in the context of instability of local budget revenues caused by the war. The practical aspects of forming local government budgets are revealed, with special attention paid to finding ways to optimize costs and mobilize additional financial resources. The problems of local taxation functioning are analyzed, including the difficulties of tax collection in active combat zones and the challenges of the tax system to martial law conditions. The importance of innovative approaches to community financial management, which can contribute to more efficient use of resources in crisis situations, is emphasized. Methods of local finance management are analyzed, their features and feasibility in modern conditions are determined. Particular attention is paid to the compliance of the components of budget planning and forecasting with the strategic priorities of community development, determined for the long term, and the issues of practical implementation of these approaches in conditions of military challenges and limited resources are investigated. The place and role of the financial and budgetary policy of the state and local governments as a key component of the regulation of economic processes and an effective tool for influencing the socio-economic development of the region is considered. The importance of coordinating actions between the state and local levels in ensuring sustainable development of communities is highlighted. Special attention is paid to the issues of financial support for territorial communities in the post-war period. In particular, the need for infrastructure restoration, creation of favorable conditions for attracting investments and development of the regional economy is emphasized. A wide range of issues devoted to improving financial mechanisms for supporting territorial communities, taking into account the experience of international partners and modern trends in financial management, are highlighted.