“All other pleasures and possessions pale into nothingness before service, which is rendered in a spirit of joy.” – Mahatma Gandhi India lives in its villages, and the development of villages will be critical if we want to close the gap between the “haves and have not's” for better human development. In the Human Development Report (HDR) 2014, India ranks at 135th place both for the overall Human Development Index (HDI) and the Gender Development Index (GDI), a rating classed by the United Nations as ‘medium human development’. GANDHIAN CONCEPT OF VILLAGE DEVELOPMENT The word Swaraj is a sacred word, a Vedic word, meaning self-rule and self-restraint, and not freedom from all restraint, which ‘independence’ often means. Real Swaraj will come not by the acquisition of authority by a few but by the acquisition of the capacity by all to resist authority when it is abused. In other words, Swaraj is to be obtained by empowering the masses to a sense of their capacity to regulate and control authority. The Gandhian vision of an ideal village or village Swaraj is that it is a complete republic, independent of its neighbours for its own wants and yet interdependent for many others in which dependence is necessary. According to Gandhiji, the making of an ideal village is very simple. He says: “An ideal Indian village will be so constructed as to lend itself to perfect sanitation. It will have cottages with sufficient light and ventilation built of a material obtainable within a radius of five miles of it. The cottages will have courtyards enabling householders to plant vegetables for domestic use and to house their cattle. The village lanes and streets will be free of all avoidable dust. It will have wells according to its needs and accessible to all. It will have houses of worship for all, also a common meeting place, a village common for grazing its cattle, a co-operative dairy, primary and secondary schools in which industrial education will be the central fact, and it will have Panchayats for settling disputes. It will produce its own grains, vegetables and fruit, and its own Khadi. This is roughly my idea of a model village... I am convinced that the villagers can, under intelligent guidance, double the village income as distinguished from individual income. There are in our villages’ inexhaustible resources not for commercial purposes in every case but certainly for local purposes in almost every case. The greatest tragedy is the hopeless unwillingness of the villagers to better their lot. My ideal village will contain intelligent human beings. They will not live in dirt and darkness as animals. Men and women will be free and able to hold their own against anyone in the world.” ROLE OF THE GRAM PANCHAYAT Gandhiji made it very clear that concentration of either economic or political power would violate all the essential principles of participatory democracy and thereby of Swaraj. To promote decentralization, Gandhiji suggested the institution of village republics both as institutions of parallel politics and as units of economic autonomy. Village being the lowest unit of a decentralized system, politically a village has to be small enough to permit everyone to participate directly in the decision-making process. It is the basic institution of participatory democracy. Panchayat Raj is a system and process of good governance. The Ministry of Panchayati Raj has issued specific guidelines to make Gram Sabha a vibrant forum for promoting planned economic and social development of villages in a transparent way. It offers equal opportunity to all citizens including the poor, the women and the marginalized to discuss and criticize, approve or reject proposals of the Gram Panchayat and also assess its performance. According to Mahatma Gandhi, utilization of local resources is quite fundamental to the development of the Panchayat Raj system. The Panchayats with the Gram Sabha should be so organized as to identify the resources locally available for development in the agricultural and industrial sectors. The Gram Panchayat elected annually by adult villagers, male and female, possessing minimum prescribed qualifications, will conduct the Government of the village. The Gandhian ideas of Gram Swaraj and Panchayat Raj system can become vehicles for ushering in much-needed social and political change by including all the stakeholders in the process of decision-making and public policy formulation. As Gandhi said, “Panchayat Raj represents true democracy realized. We would regard the humblest and the lowest Indian as being equally the ruler of India with the tallest in the land.” Therefore, concerted, systematic and sustained endeavours are needed on the part of those for whom Gram Swaraj remains a cherished dream for the empowerment of people and for a participatory democracy. COMMUNITIZATION OF PUBLIC HEALTH SERVICES UNDER NRHM AND THE ROLE OF VILLAGE HEALTH NUTRITION AND SANITATION COMMITTEE (VHNSC) IN VILLAGE DEVELOPMENT The National Rural Health Mission (NRHM) envisages the “communitization” of public health services, enabling both public health employees as well as local communities to develop ownership in the Public Health Service Institution. The process of communitization is expected to help in universal access to equitable, affordable and quality health care that is accountable and responsive to the needs of the people. One of the approaches of NRHM for communitization is the constitution of VHNSC. The committee is expected to work collectively on issues related to health and social determinants at the village level. The VHNSC is particularly envisaged as being central to ‘community action’ under NRHM to support the process of Decentralized Health Planning. The committee, therefore, is envisioned to play a leadership role by providing a platform for improving health awareness and access to health services, addressing specific local needs and serving as a mechanism for community-based planning and monitoring. The committee functions under the overall supervision of Gram Panchayat. The committee is formed at each of the revenue village level and should have a minimum of 15 members with representatives from elected member of the Panchayat, ANM, Anganwadi workers, teachers, community health volunteers and ASHA. The objectives of VHNSC under NRHM are as follows: To provide an institutional mechanism for the community to be informed of health programmes and government initiatives and to participate in the planning and implementation of these programmes, leading to better outcomes. To provide a platform for convergent action on social determinants and all public services directly or indirectly related to health. To provide an institutional mechanism for the community to voice health needs, experiences and issues with access to health services, so that the institutions of local government and public health service providers can take note and respond appropriately. To empower Panchayats with the understanding and mechanisms required for them to play their role in governance of health and other public services and to enable communities through their leadership to take collective action for the attainment of better health status in the village. To provide support and facilitation to the community health workers – ASHA and other frontline health care providers who have to interface with the community and provide services. The VHNSC under NRHM needs to be revitalized; capacity building is a must for fulfilling their proposed role. This platform of VHNSC should be better used by converting to Village Development Committee, which should work as an arm of Gram Panchayat for the integrated development of the village. PARTNERSHIP WITH COMMUNITY THROUGH INTENSE SOCIAL MOBILIZATION AT MGIMS SEVAGRAM The Department of Community Medicine (DCM), MGIMS, Sevagram is actively involved in social mobilization in approximately 90 villages with four primary health centres under its field practice area. DCM acts as a catalyst to form community-based organizations (CBO) and builds their capacity for health action. The community-based organizations being promoted by MGIMS, Sevagram in its field practice area are: Women's Self-Help Groups: Women's Self-Help Group (SHG) is a very effective tool for not only women empowerment, but also overall development of the community. MGIMS fully appreciates the critical link between women empowerment and community development as it plays a catalytic role to add health action agenda to their primary micro finance function. With this, women have been empowered to determine health priorities and play a proactive role in health care delivery in their villages. The department has now achieved formation of 3–4 SHGs per village in all villages in its field practice area. A total of 275 Self-Help Groups are functioning in the adopted villages of the Institute. Kisan Vikas Manch: Kisan Vikas Manch (Farmers’ club) has evolved as a way to involve men in health activities at village level. The Institute provides learning opportunities for members to improve their agricultural yield and in turn improve their economical status. The health action agenda is added to the primary purpose so as to empower them to actively participate in the health program. Kisan Vikas Manch in the villages of Anji PHC area came together to form a federation. The federation engages experts in the agriculture sector for capacity building of the members of Kisan Vikas Manch, so that farmers can get better yield from their agricultural land. Adolescent Girls’ groups (Kishori Panchayat): The Institute has taken an initiative to form groups of adolescent girls in all the villages of its field practice area. At the village level, an elected body of the adolescent girls has been formed, which is known as Kishori Panchayat. An adolescent to adolescent education programme is undertaken in all villages through these groups. These groups have been oriented towards issues of adolescent health, maternal health, child survival, environmental health, family-life education, RTI/STD, HIV/AIDS, etc. In turn, these girls will train their peers and younger adolescents in their villages. A resource centre for Kishori Panchayat has been developed at the RHTC (Rural Health Training Centre), Bhidi. This includes a library of health education material for adolescents, with 5 satellite libraries at the school level and 10 satellite libraries at the village level. Panchayati Raj Institutions (PRI) and Village Health Nutrition and Sanitation Committee (VHNSC): DCM continuously engages with PRI members in all villages in its field practice area. Orientation sessions are organized through the Rural and Urban Health Training Centres to empower the PRI and VHNSC members for health action at the community level. Due to its continuous engagement with VHNSC, in most of the villages in the field practice area, monthly meetings of VHNSC members are ensured. Mahatma Gandhi Institute of Medical Sciences (MGIMS) has developed a community-led approach and ensures the provision of high quality and affordable health care with emphasis on maternal and child health, in partnership with local community and health system. The strategy is to empower the communities to manage and own village-based primary health care. The programme has initiated various community-based organizations in the villages – self help groups of women, adolescents groups (more than 60 in numbers) and empowered Village Health, Nutrition & Sanitation Committees (VHNSC) in every village in a systematic manner. The programme uses the Integrated Model of Communication for Social Change (IMCFSC) to guide its BCC activities. IMCFSC uses an iterative process where ‘community dialogue’ and ‘collective action’ work together to produce social change. The VHNSC have been empowered for health planning, organization of Immunization Day, monitoring of the health functionaries, and they work in close collaboration with the local health system and democratic body. There is an effort to link health and developmental activities at the village level. Formal interaction of medical and nursing students with community-based organizations is arranged during their village visit; they witness the activities of community-based organizations. This helps aspiring doctors understand the role of individuals, families and communities in preventing diseases, maintaining and promoting health, and improving health-seeking behaviour. PARTNERSHIP WITH DISTRICT HEALTH SYSTEM AND INTEGRATED CHILD DEVELOPMENT SERVICES (ICDS) SCHEME Over the years, MGIMS, Sevagram has built a strong relationship with the District Health System and Integrated Child Development Services (ICDS) Scheme. Through RHTCs it not only supports delivery of routine healthcare services to the community, but also organizes training of frontline workers and supports capacity building for better implementation of national health programmes. DCM has developed a system of continued professional education through the regular monthly meetings of frontline workers at PHC level. On the request of the district health system, it has provided support for the investigation and control of epidemics. The partnership has been a culmination of delegating the management of two PHCs to MGIMS. DCM has developed a close liaison with ICDS scheme. It has provided training to Anganwadi workers (AWWs) and its supervisors in Early Childhood Care and Development (ECCD) to build their capacity in the delivery of child health, nutrition and development services. At present, DCM, in collaboration with WHO & UNICEF, is working to develop a model for the promotion of ECCD through the strengthening of home visits by ASHA and AWWs, organization of mothers’ meetings, and parenting workshops. Strengthening the VHNCS – the need of the hour VHNSC has a vital role in decentralized health planning and monitoring. NHM envisaged VHNSC to function adequately with the involvement of community members and to promote people's participation in the planning process. However, there should be a tool which facilitates in planning, implementation according to village-specific health plan, and community monitoring of health services at the village level. At MGIMS, we have evolved the VMI (VHNSC Maturity Index): a tool which could be easily administered to identify areas requiring improvement in VHSNCs and help in the proper delivery of healthcare services covering many of the social determinants of health. Community-based organization will be the key to bring about the overall development of villages. Most importantly, communities need to control the process. The ultimate goal is for communities to have the confidence and competence to make informed choices from a range of appropriate options for sustainable and equitable development. The need of the hour is to bring about a holistic change in the lives of beneficiaries among the villagers by uplifting their socioeconomic and health status through effective linkages through community, governmental and other developmental agencies. The VHNSC should be able to prepare an Integrated Village Development Plan with technical guidance from local organizations/agencies. At the end of the day, we must remember a talisman given by Gandhi: “I will give you a talisman. Whenever you are in doubt, or when the self becomes too much with you, apply the following test. Recall the face of the poorest and the weakest man [or woman] whom you may have seen, and ask yourself, if the step you contemplate is going to be of any use to him [Or her]. Will he [or she] gain anything by it? Will it restore him [Or her] to a control over his [her] own life and destiny? In other words, will it lead to Swaraj [freedom] for the hungry and spiritually starving millions? Then you will find your doubts and yourself melt away.” – One of the last notes left behind by Gandhi in 1948, expressing his deepest social thought. Source: Mahatma Gandhi [Last Phase, Vol. II (1958), p. 65] FINANCIAL SUPPORT & SPONSORSHIP: None CONFLICTS OF INTEREST: None
Sofia Lopes Barata, Paulo Rupino da Cunha, Aguilar, José Ricardo
A contract that regulates the online sales of a fictitious wine shop. Physical form (legal contract) and its translation into digital format (smart contract) in Solidity.<br>This document is part of the paper:<br><br>Barata, S., & Cunha, P. R. (2019). Legal and Smart! An Exploratory Case Study on Understandability of Smart Contracts. In Conferência da Associação Portuguesa de Sistemas de Informação (CAPSI). Lisboa, Portugal.
The rapid increase in popularity regarding cryptocurrency and specifically Bitcoin has been unprecedented over the past number of years. However, scalability has become a major barrier keeping it from gaining wide spread mass adoption. The purpose of this paper will be to investigate the potential effect off-chain instant payments will have on cryptocurrency scalability issues, with a focus on the Lightning Network. This will be achieved by means of a quantitative study through the process of testing various factors associated with the Lightning Network against another potential scalability solution, increasing block size limit. This study will provide comprehensive insight into off-chain instant payments generally and the Lightning Network specifically. This research paper will, therefore, primarily add to the body of knowledge indicating whether the Lightning Network is a potential solution to scaling the Bitcoin blockchain. In addition, it will lay a foundation for future research into the scalability of cryptocurrency.
The main objective of this study was to identify the potential difficulties that the verification of cryptocurrencies presents to SARS and determining whether these problems will also be encountered by tax authorities in Brazil, Russia, India and China (members of the BRICS group of countries). The study examined how the BRICS’ countries were addressing cryptocurrency data challenges and determining whether South Africa could learn from the solutions implemented by these countries. The information gathering powers of SARS were also examined in order to determine whether those powers are on par with those of the BRICS’ countries. The findings suggest that it is vital that tax authorities link the taxpayer’s real identity to the taxpayer’s digital identity in order to trace the taxpayer’s tax profile and verify compliance with tax legislation. The findings also suggest that certain BRICS countries did not experience significant verification difficulties. China has, however, banned the use of cryptocurrencies. Russia is in the process of passing tax legislation pertaining to cryptocurrencies and therefore, the Russian tax authorities have not yet undertaken to verify cryptocurrency transactions. India has addressed the verification challenges presented by cryptocurrencies by introducing legislation that compels clients of cryptocurrency exchanges to register with the exchange before transacting. Brazil is in the process of passing legislation which will require cryptocurrency exchanges to supply the Brazilian tax authorities with taxpayers’ identities, transaction amounts and transaction history on a monthly basis. Private altcoins, face-to-face transactions, cryptocurrency mixers and online peer-to-peer markets (which require no registration) present the largest verification challenges due to the difficulty in tracking these transactions. It was also found that the information gathering powers of SARS are on par with those of the BRICS’ countries and therefore, SARS is also able to request information from cryptocurrency exchanges as a means of collecting data for verification purposes. The study concluded with recommendations for SARS to consider in addressing the verification challenges posed by cryptocurrency transactions.
This paper examines the use of blockchain, or distributed ledger, technology for the potential supplantation of the antiquated process of international trade financing. Using the technology for this purpose has the potential to narrow the enormous gap in unmet demand for trade finance experienced by small-and medium-sized enterprises in the developing world. The current process of trade finance is still paper-based and relies heavily on manual labor. After the 2008 Global Financial Crisis, banks became restrictive in their lending, especially to small-and medium-sized enterprises in developing countries, leading to the aforementioned trade finance gap. Blockchain technology could narrow this gap by digitizing and automating key steps in the trade finance process, which will lead to efficiency gains along the trade finance process. By allowing users to establish a verifiable identity, blockchain also increases compliance with ‘know your customer’ and anti-money laundering requirements. Currently, permissioned blockchains are better suited for trade finance as evidenced through recent initiatives, whereas permissionless blockchains have more to offer to individuals at the “bottom of the financial pyramid” who are typically excluded from the formal financial sector. Financial inclusion refers to the delivery of basic financial services in a non-discriminatory way. Blockchain can help lift the large unbanked and financially underserved populations in the developing world out of poverty and into the global economy, contributing to sustainable economic growth.
In proof-of-work-based (PoW-based) blockchain networks, the miners participate in a crypto-puzzle solving competition to win the reward by publishing a new block. Open mining pools attract a large number of miners for solving difficult problems together. Although the open strategy is likely to be more efficient, it makes pools susceptible to attack at the same time. In this paper, we present a game-theoretic analysis of mining pool strategy selection in order to explore the trade-off between the efficiency of openness and the vulnerability of attacks in a PoW-based blockchain network. We first model the pool mining process as a two-stage game, wherein the pools might decide whether to open or not and to attack or not. Based on the two-stage game model, we analyze the Nash equilibrium and the evolutionary stability of the mining games among pools, which uncovers the pool selection dynamics of PoW-based blockchain networks. In particular, we find that the attack behavior is the norm for a weak pool and triggers lower expected utilities when punishing the attacks more severely. Numerical simulations also support our theoretical findings as well as demonstrate the stability of the pools’ strategy selection.
Exploring the rural development issues, given their direct impact on the administrative, territorial and socio-economic indicators of the development of communities, regions and the country as a whole, is becoming more and more relevant in the course of implementation of provisions of the reform of local government and the territorial organization of power in Ukraine. Rural territories provide a significant contribution to the economy, cause influence on the national food security, form an essential part of the country’s export potential. Newly created communities, especially in rural areas, have inherited a significant number of local problems, including poor economic development, inadequate quality of infrastructure, lack of free access to modern public services in almost all vital social spheres (education, health, transport, communications, finance, etc.). Existing problems of self-fulfillment and decent labor remuneration, first of all in the productive sphere, cause the outflow of the economically active population, especially young people, in search of work and better living conditions, characterize the high level of the current unemployment and the continuing ageing of the rural population, which as a result exacerbates social and economic problems in society. Finding ways to address local development problems, introducing an efficient system of integrated development of rural territories and achieving functional self-sufficiency in newly created communities, taking into account the benefits of the expanded powers granted in the the course of implementing the decentralization reform, require researching the new approaches to the public management of territorial development and the formation of a socio-economic basis upon their own available resources and the internal potential for achieving the sustainable economic growth, stimulating their development, and improving the socio-economic indicators of the living standards of citizens.
The paper analyzes the phenomenon of the flypaper effect – non-identical growth of inter-budget transfer and equivalent growth of private income for budget expenditures – in the relations between the budgets of the Northern entities of Russia and their local budgets for 2013–2016. We conduct comparative assessment of the budget response to changes in parameters of the private sector on the one hand; on the other hand, in parameters of relations with the budget of another level. The relevance of the proposed study of inter-budget relations lies in determining the effects of inter-budget redistribution and optimal expenditures at different levels of the budget system in the current system of distribution of expenditure obligations. The purpose of the present research is to reveal the consequences of allocation of non-target transfers from budgets of the entities in the Russian North from the point of view of fiscal incentives formed in the process of inter-budget relations and the models of behavior of local budgets created by these incentives. For the Republic of Karelia and the Sakhalin Oblast, the flypaper effect in inter-budget relations of regional and local budgets has been revealed. In the Arkhangelsk Oblast, Khanty-Mansi and Yamalo-Nenets autonomous okrugs, Kamchatka Krai, the republics of Komi and Sakha (Yakutia), the flypaper effect has not been revealed. It has been established that local budgets in the Republic of Karelia and the Sakhalin Oblast act in the interests of the regional budget to a relatively greater extent, they are more willing to expand production of local goods. In other regional budget systems, local budgets have a relatively more flexible fiscal policy, acting in the interests of local taxpayers, but at the expense of reducing regional benefits. It is assumed that budget systems of entities with the flypaper effect demonstrate lower differentiation of local and regional expenditures, which prevents decentralization; as well as higher dissatisfaction with the value of basic services in the public sector, which reduces the need for local differentiation. The author demonstrates the promising areas of interregional research. It has been revealed that the causes of the flypaper effect cannot be detected by analyzing traditional indicators of finance and regional economy
Blockchain architecture in Smart Pedagogy offers valuable social propositions like trust, identity, transparency, immutability, smart contracts and disintermediation. There are multiple practices how to record learners' achievements and present learning transcripts where the most common practices are university issued diplomas and vendor issued certificates. There are social networks which allow users to publish their learning achievements for possible stakeholders; however, the common problem is to verify if published diplomas and certificates are valid.
The purpose of this Master Thesis is to decode and describe the most fundamental potentials of Blockchain, Cryptoassets/Cryptocurrencies and Artificial Intelligence while determining the usefulness of all those technological achievements in the Energy sector. The digitalization of energy market will be at the core of political debates in the near future as the sustainability of the aforementioned industry will be achieved through constant reformations of energy generation, transmission and trading stages. The research executed for this paper was based on case study soliciting and on research of multiple academic papers and books written by modern technology experts. Developments in modern technology are so rapid that every year we have to assess the obsolescence of an application and what can be further done in order to help its users. This paper aims at presenting what kind of technological inventions can be useful and how we can integrate the components of modern technologies to ameliorate our level of life in 2019.
The theoretical framework of the study covers the formation and development of cryptoeconomics, as well as its impact on the environment. The term cryptoeconomics is used to refer to a new industry, which develops around cryptocurrencies and blockchain. Cryptocurrency mining consumes a lot of electricity. As of September 2019, the estimated annual electricity consumption was 78.93 TWh (with an electricity price of 0.05 USD). This model was used to create the Cambridge Bitcoin Electricity Index web service. If we assume that electricity for mining is generated at coal-fired power plants only, then knowing the energy consumption of bitcoin miners, we can estimate carbon dioxide emissions at the upper boundary. In this case, carbon dioxide emissions are about 80.43 million tons of CO2, which corresponds to 0.24% of the total emissions in the world. The aim of this work is to simulate carbon dioxide emissions caused by bitcoin mining, taking into account the regional distribution of miners and various sources of electricity that are used for mining. To achieve it, the following tasks were set: 1) the formation of a reasonable list of mining pools; 2) clarification of the geographical distribution of miners; 3) assessment of the distribution of mining capacities by region; 4) evaluation of air pollution by regions. The problem of increasing electricity consumption by the network of bitcoin (and other cryptocurrencies) miners and the corresponding environmental impact should be discussed with policymakers, industry participants and the general public. According to the proposed method for assessing the geographical distribution of mining using the traffic of mining pools web pages, carbon dioxide emissions is about 44.12 million tons per year (0.13% of global emissions), which is two times lower than the upper boundary estimate.
In our view the fundamental obstacle to open access (OA) is the lack of any incentive-based mechanism that unbundles authors’ accepted manuscripts (AMs) from articles (VoRs). The former can be seen as the public good that ought to be openly accessible, whereas the latter is owned by publishers and rightly paywall-restricted. We propose one such mechanism to overcome this obstacle: BitViews. BitViews is a blockchain-based application that aims to revolutionize the OA publishing ecosystem. Currently, the main academic currency of value is the citation. There have been attempts in the past to create a second currency whose measure is the online usage of research materials (e.g. PIRUS). However, these have failed due to two problems. Firstly, it has been impossible to find a single agency willing to co-ordinate and fund the validation and collation of global online usage data. Secondly, online usage metrics have lacked transparency in how they filter non-human online activity. BitViews is a novel solution which uses blockchain technology to bypass both problems: online AMS usage will be recorded on a public, distributed ledger, obviating the need for a central responsible agency, and the rules governing activity-filtering will be part of the open-source BitViews blockchain application, creating complete transparency. Once online AMS usage has measurable value, researchers will be incentivized to promote and disseminate AMs. This will fundamentally re-orient the academic publishing ecosystem. A key feature of BitViews is that its success (or failure) is wholly and exclusively in the hands of the worldwide community of university and research libraries, as we suggest that it ought to be financed by conditional crowdfunding, whereby the actual financial commitment of each contributing library depends on the total amount raised. If the financing target is not reached, then all contributions are returned in full and if the target is over-fulfilled, then the surplus is returned pro rata.
Author analyzes the possibilities of using blockchain technology in pharmaceutical sphere with the purpose of detection of counterfeit and poor-quality medicinal products and discusses the legal acts concerning the use of this technology. Author examines the grounds for the legal provision of blockchain technology in pharmaceutical sector in order to protect the rights of patients. The necessity of legal regulation of the use of blockchain technology by private parties is substantiated taking into account the private legal nature of this system. The mechanism of application of this technology in pharmaceutical activity is revealed.
Under conditions of decentralization, especially taking into account the creation and establishment of united territorial communities (UTC), there is a need to transfer financial resources to a different than earlier, primary, level of financing of socio-economic programs. Changing the direction of budgetary funds flows requires studying a number of aspects of the transformation of the budgetary and tax systems. In particular, there is a need to study tax and non-tax flows in the functioning of the united territorial communities. The article justifies the introduction of the concept of tax and non-tax (financial) flows, in particular, in the context of the united territorial communities. It is determined that the use of the category “flows” for tax and non-tax payments or budget revenues at various levels is a first step necessary for further research with the use of economic and mathematical methods. The concept “flow” is more tight-laced in terms of both physical representations and mathematical methods of data processing. The paper suggests introducing the categories of “tax flow” and “non-tax flow” into financial terminology. Tax and non-tax flows (revenues) of the local budgets of Ukraine and the budgets of the united territorial communities are analyzed. The analysis of these revenues in the local budgets of regions of Ukraine showed that all items of revenues increased during the study period, the largest increases being observed for the personal income tax, single tax, corporate income tax and basic subsidy. The data on the dynamic pattern of creating united territorial communities in Lviv region are given. An analysis of the structure of actual revenues and costs of general and special-purpose funds of UTCs of Lviv region is carried out, corresponding calculations are made.