Архітектоніка фінансової безпеки територіальних громад України в умовах цифрової трансформації

The article examines the impact of digital transformation on the architectonics of financial security of territorial communities (TCs) of Ukraine in the context of modern challenges and threats. The place of financial security of TCs in global financial security is determined. At the present stage of development, when the financial system of Ukraine is becoming more interdependent and vulnerable to crisis phenomena associated with the war, the impact of exogenous and endogenous factors, the role and importance of the financial security of TCs is increasing, since it is at the local level that the main directions of the state financial policy and its components are implemented. The deterioration of the financial security of the territorial communities has a negative impact on the financial security of the State, local businesses, and community residents. The article considers the impact of digitalization on each of the components of the financial security of TC, namely, budgetary, tax, debt, investment, social and financial security of the TC information space. The author analyzes the regulatory framework for regulating digitalization processes at the level of the TF. The indicators of the Index of Digital Transformation of Ukrainian Regions for the period of 2022-2024 are studied. It is concluded that the existing disproportions in the digital transformation of regions and communities arise due to the existence of technological, human and financial problems. In addition to loans from international financial organizations, it is possible to implement digitalization projects to ensure the financial security of CTs, using grant programs implemented by the UNDP and the European Union in Ukraine, opportunities to raise funds through crowdfunding platforms, and through the development of municipal-private partnerships. It is noted that despite the wide range of digital tools at the level of the TC, the areas related to the issuance and servicing of local loan bonds, and ensuring the digital security of communities and local governments remain untouched by digitalization.