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A SWOT Analysis of Fiscal Determinants of the Development of Territorial Communities in Ukraine
Tkachyk F. P., Dmytriv V. I.

Tkachyk, Fedir P., and Dmytriv, Volodymyr I. (2023) “A SWOT Analysis of Fiscal Determinants of the Development of Territorial Communities in Ukraine.” Business Inform 10:315–320.
https://doi.org/10.32983/2222-4459-2023-10-315-320

Section: Finance, Money Circulation and Credit

UDC 336.14

Abstract:
Modern aspects of the reconstruction and development of local self-government bodies in Ukraine require a thorough analysis of risk factors and threats in order to develop effective methods to counteract them. In this perspective, the use of SWOT analysis will help identify strengths and prospects for the effective functioning of territorial communities, taking into account the key determinants of fiscal policy and fiscal federalism. The main aim of the article is to study the trends in the reconstruction and development of the economy of local self-government bodies using the method of SWOT analysis of the determinants of fiscal policy and fiscal federalism. The article examines the effectiveness of the application of strategic SWOT analysis of the functioning of local self-government bodies on the basis of key parameters of fiscal policy and fiscal federalism. It is argued that on the basis of the SWOT analysis and approximation of the original approaches of fiscal federalism, the territorial community in the strategic perspective of managerial decision-making will achieve a synergistic effect in terms of financing priority budget expenditures. The effects are systematized and the priorities of stabilization and development of socioeconomic processes in territorial communities are outlined due to: changes in the redistribution of shares of the personal income tax in the budgets of all levels; expanding the powers of local self-government bodies in the field of administration of local taxes and fees, in particular, the tax on real estate other than land; intensification of actions in the direction of application of investment and (or) innovative tax credit for promising business entities of the national and international level for the implementation of measures to restore and modernize the infrastructure of the territorial community; full-fledged implementation of the State and public control and monitoring of the efficiency of budget expenditures, etc.

Keywords: fiscal policy, fiscal federalism, tax potential, budget expenditures, SWOT analysis, local self-government bodies.

Fig.: 1. Tabl.: 2. Bibl.: 9.

Tkachyk Fedir P. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Finance named after S. I. Yurii, West Ukrainian National University (11 Lvivska Str., Ternopil, 46009, Ukraine)
Email: [email protected]
Dmytriv Volodymyr I. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Finance named after S. I. Yurii, West Ukrainian National University (11 Lvivska Str., Ternopil, 46009, Ukraine)
Email: [email protected]

List of references in article

Nazarenko, I. M. “Funktsionalna misiia SWOT-analizu v protsesi modeliuvannia stratehii opodatkuvannia pidpryiemstva“ [Functional Mission of Swot Analysis in the Process of Modeling the Taxation Strategy of the Enterprise]. Ekonomika ta suspilstvo, no. 49 (2023). DOI: https://doi.org/10.32782/2524-0072/2023-49-56
Berry, T. “How to Do a SWOT Analysis for Better Strategic Planning“. Bplans. 2023. https://www.bplans.com/business-planning/how-to-write/marketing-sales/swot-analysis/
Synchuk, I. V. “Vplyv SWOT-analizu na pryiniattia upravlinskykh rishen v umovakh finansovoi kryzy“ [The Influence of SWOT Analysis on Management Decision-making in the Conditions of the Financial Crisis]. Molodyi vchenyi, no. 3 (2016): 174-178.
Shershnyova, Z. Ye. Stratehichne upravlinnia [Strategic Management]. Kyiv: Vyd-vo KNEU, 2004.
Volokhova, I. S. “Vektory zrostannia nadkhodzhen do mistsevykh biudzhetiv Ukrainy“ [Vectors of Increase of Entering Local Budgets of Ukraine]. Naukovyi visnyk Uzhhorodskoho universytetu. Seriia «Mizhnarodni ekonomichni vidnosyny ta svitove hospodarstvo». 2019. http://www.visnyk-econom.uzhnu.uz.ua/archive/23_1_2019ua/10.pdf
Krysovatyi, A. I., and Tkachyk, F. P. “Evoliutsiina paradyhma fiskalnoho federalizmu: transformatsiia dosvidu SShA v ukrainskyi detsentralizm“ [The Evolutionary Paradigm of Fiscal Federalism: Transformation of the United States Experience into Ukrainian Decentralism]. Biznes Inform, no. 8 (2021): 109-116. DOI: https://doi.org/10.32983/2222-4459-2021-8-109-116
“Vdoskonalennia mekhanizmu administruvannia mistsevykh podatkiv: tezy z obhovorennia“ [Improving the Local Tax Administration Mechanism: Theses from the Discussion]. Detsentralizatsiia. 2023. https://decentralization.gov.ua/news/16898
Tulchynskyi, R. V. “Finansova detsentralizatsiia ta yii nedoliky v umovakh stanovlennia novoho rehionalizmu v Ukraini“ [Financial Decentralization and Its Shortcomings in the Conditions of the Formation of New Regionalism in Ukraine]. Investytsii: praktyka ta dosvid, no. 15 (2018): 10-14.
Sokolovska, A. M., and Koshchuk, T. V. “Podatkova polityka v Ukraini v konteksti tendentsii reformuvannia opodatkuvannia u krainakh YeS“ [Tax Policy in Ukraine in the Context of Tax Reform Trends in EU Countries]. Finansy Ukrainy. 2012. https://finukr.org.ua/docs/FU_12_01_094_uk.pdf

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