The purpose of the work is to identify trends and outline the problems of local budget revenues in Ukraine in the context of financial decentralization. Emphasis is placed on the need to form a systematic vision of the role of budget policy in ensuring the development of territories, determining the basis for the formation and implementation of local budgets in the context of ensuring the self-sufficiency of territorial communities formed as a result of decentralization. The scientific article presents the results of the analysis of the development of local budgets in Ukraine in the conditions of formation and functioning of united territorial communities. Research and calculations were conducted for the periods 2008-2018 and 2013-2019, which helps to identify trends and changes in the formation of local budgets due to fiscal innovations in 2014, the analysis of own revenues and transfers per capita in the regions of Ukraine. Emphasis is placed on the budget policy of territorial development in Ukraine at the present stage to increase the role of local governments in the budget sphere, providing them with expanded functions and achieving the ability to ensure the development of the territory through efficient use of available resources and use and search for additional opportunities. The main problems that remained unresolved in the context of decentralization reforms and intensified as a result of changes were identified. There is an inflated level of redistribution of gross domestic product through the public finance sector and a low level of institutional capacity of management to effectively manage financial resources, which is characterized by the risk of declining economic development and slowing down the activity of economic entities. The high level of dependence of local budgets of territories on financial support from the state budget and the problem of inefficient distribution of powers between different levels of government are argued. Emphasis is placed on the growth of disparities in the financial capacity of territories in the context of reforms of administrative and financial decentralization. As a result of the analysis of relevant indicators, the constant change of "rules" of subventions to local budgets is justified, which negatively affects the development of territories and is accompanied by the inability of local governments to effectively strategic planning of their own development. It is established to strengthen the financial capacity of developed regions, cities of regional significance and areas around such cities, deepening the depression of rural areas far from powerful "growth points" due to decentralization changes. The role of taxes as the main sources of revenue to local budgets (personal income tax, excise tax on fuel and excise tax on the sale of excisable goods, local taxes and fees) by business entities is substantiated.
Decentralization reform includes a number of other reforms, including education reform, which is one of the most important. The main results of the reform of secondary education are: the introduction of the New Ukrainian School, the change of the system of management and financing of institutions, as well as the creation of educational districts and basic schools. Optimization of the network of general secondary education institutions (GSEI) is an important element on the way to quality educational services. When optimizing the network of GSEI, it is necessary to take into account a number of factors, among which the most important are: quality of transport routes, distance of transportation of students, number of students who will need transportation, material and technical base of institutions (availability of computer classes, gym and classrooms), staffing of the library fund, the quality of teaching staff and others. As of September,1 2019 there were 402 educational establishments with 105483 students in Chernivtsi oblast. Currently, 14 basic educational institutions and 22 branches have been established in Chernivtsi oblast. Among the raions, the largest number of basic educational institutions have been established in Hertsa raion. No basic educational institutions have been established in Putyla and Hlyboka raions, as well as in the city of Chernivtsi. A total of 7,354 students study in basic institutions and their branches. To test the method of optimization of the network of GSEI, we chose Kitsman raion of Chernivtsi oblast, which is optimal for the oblast and Ukraine in general on various indicators: demographic characteristics; the size of the raion; features of the transport network; the number of GSEI and students enrolled in them and others. Currently, there are 2 basic institutions and 2 branches in Kitsman raion. After analyzing a number of indicators (level of institutions, peculiarities of the institution location, number of students who will need transportation, area of student premises, material and technical base, staffing of the library fund, qualification of pedagogical staff and quality of graduates’ knowledge), we propose to optimize Kitsman raion network of GSEI, by means of establishing of 12 educational districts, 11 basic institutions and 26 branches. In most educational districts of Kitsman raion we propose to create one basic institution, only in Kitsman educational district – two, and in Shypyntsi and Luzhany educational districts not to create any basic institution at the moment.
At present, the industrial park as an effective mechanism for the implementation of the regional economy needs transformational transformations and modernization changes in industrial production, which will help increase the competitiveness and sustainable development of local communities. The purpose of this study is to develop proposals for institutional support for the formation and operation of industrial parks at the level of integrated territorial communities in a decentralized and smart specialization, taking into account existing international practice. To achieve this goal, methods of analysis and synthesis, induction and deduction, comparison, system approach, systematization, structural and logical generalization were used. The article studies and summarizes the international experience of creation and development of industrial parks. The tax and customs privileges provided to industrial parks in different countries of the world are defined. The legal aspects of creation and functioning of industrial parks in Ukraine are analyzed. The main barriers that hinder the formation and localization of industrial parks at the level of united territorial communities have been identified. The structural and logical scheme of the concept of creation and functioning of industrial parks in Ukraine is constructed. Regional development strategies for 2021-2027 are considered. Based on the analysis, it is established that in a significant number of strategic documents the priority areas include accelerating the achievement of competitiveness and innovation of the region’s economy on the basis of smart specialization. Regional strategies do not address the creation of appropriate conditions for the formation of the institutional environment for the development of industrial parks. Therefore, it is advisable to make changes and additions to the Strategies of regional development until 2027, the content of which is to include a set of measures to intensify the development of industrial production and the formation of a network of industrial parks. An analysis of the financing of industrial parks in Ukraine has been performed. Proposals are provided, the implementation of which will improve the institutional and investment-financial support for the creation and development of industrial parks at the level of territorial communities.
Introduction. The initiated processes of administrative and financial decentralization in Ukraine have actualized the issues of modernization of the social sphere in general and its key segments, among which education occupies a prominent place. Purpose is to identify the features of the current state of functioning of the education sector and outline the directions of its reform in the conditions of decentralization. Results. The article presents a problem-oriented analysis of the functioning of the education sector in terms of its components: preschool and secondary education, vocational education and higher education, as well as the management and financing of science. The main problems that are characteristic of the field are identified, among which the imperfect mechanism of financing, built on directing the funds for the maintenance of educational institutions, and not ensuring the quality of education according to the principle of "money go after the child", the lack of incentives for professional development of teaching staff, etc., are highlighted. The specifics of functioning and financing of pre-school education by united territorial communities, peculiarities of use of educational subvention are revealed. The problems of vocational education and the need to change approaches to its organization were emphasized. The analysis shows that, despite the positive changes and new opportunities that have emerged in the field of education and due to administrative and financial decentralization, there are risks of not achieving the planned goals. These include: low financial capacity of communities, lack of established standards of educational funding, conflicts about school closures, shortages of professionals with education and work experience who could exercise new authority and manage the on-site education process, and divide responsibility for quality of learning. Possible directions of improvement of the sphere of education are outlined.
L. Byvsheva, O. Kondratenko, Yu. Samsonenko, M. Harasaylo
The article considers the strategic directions of financing the social sphere. It is determined that the effectiveness of the provision and financing of social services depends on the effectiveness of regional and local authorities and their ability to fulfill certain powers and responsibilities in a decentralized environment. At the same time, the processes of social policy reform are carried out in parallel with the process of strategic choice of the most effective model of development of the social protection system, which leads to losses and reduced efficiency of the system. The research of directions of budgetary financing of social sphere at the state level is carried out. The financial mechanism of realization of social protection which provides formation of the sources of the financial resources directed on performance of the corresponding programs and actions, and also the substantiated choice of methods, forms and levers of their use is investigated. The development of social services in the united territorial communities of Ukraine as of October 10, 2019 is analyzed. Expenditures on social protection and social security in the expenditures of the consolidated budget and GDP in Ukraine in the analyzed period are studied. Analysis of the state of filling local budgets in the context of decentralization in recent years has shown an increase in local budget revenues, which has created additional conditions for increasing funding for the social sphere from local budgets. It is determined that the main strategic directions of improving the mechanism of financial support of the social sphere in the conditions of decentralization should be: strengthening the responsibility for misuse of funds; optimal delimitation of spending powers between authorities at all levels; involvement of non-governmental organizations in the provision of social services in order to improve their quality, etc.
The purpose of the article is to analyze the prerequisites, advantages, problems and prospects for the development of the processes of financial decentralization in Ukraine. Initially, the article reveals the features of the federal and unitary arrangements of states. As research has shown, the principles of fiscal federalism have been increasingly used by unitary states. The legislative and normative legal acts regulating the implementation of the decentralization policy in Ukraine are justified and given. Characteristics of the formation of new structures, such as: united territorial societies and their sources of financing are characterized. Changes in incomes in local budgets as a result of decentralization are analyzed, and their significant growth is observed. The mechanism of horizontal leveling of the tax ability of territories has been developed, which helps to remove imbalances and unevenness, most of the budgets of Ukraine are recipients of budgetary funds, since they receive a basic subsidy. The influence of the development of information technologies on entrepreneurial activity in small towns and villages is determined. Information technology is a tool of points of growth of territories. Decentralization will not gradually increase due to urbanization processes, but will be accompanied by new development mechanisms, where the labor force and the means of production will unite and help create a qualitatively new environment.
The article examines the legal aspects of applying blockchain technologies in the field of legal application and public administration. The concept and technical characteristics of distributed ledger technology (DLT) as the basis of blockchain are analyzed and its legal significance for ensuring immutability, transparency and verifiability of legally significant data is determined. The practice of applying blockchain technologies in the system of state registers of Ukraine is examined, in particular the implementation of distributed ledger technology in the State Register of Real Property Rights and in the electronic auction system ProZorro.Sales, as well as the pilot project of the Central Election Commission regarding the use of blockchain for recording electronic voting results. The legal nature of smart contracts as a type of agreements that are automatically executed upon the occurrence of specified conditions is considered, and their relationship with the institution of contract in civil law in accordance with the provisions of the Civil Code of Ukraine of January 16, 2003, is determined. The Law of Ukraine "On Virtual Assets" of February 17, 2022 (signed by the President on March 15, 2022), is analyzed and its significance for the legalization of blockchain infrastructure in Ukraine is determined. The necessity of forming a comprehensive legal framework for the application of blockchain technologies in legal practice is substantiated, including the normative definition of the legal status of blockchain records, the procedure for their use as evidence in court proceedings, the legal qualification of smart contracts as a type of agreement and liability for errors in their program code, taking into account the potential of blockchain for enhancing transparency and trust in state institutions.
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Legal, Health, Environmental and COVID-19 Challenges
Introduction. Transformation processes in Ukraine dictate the need to formulate such a concept of state financial policy, which would be the beginning of economic growth. This primarily leads to the creation at the territorial level of strong economic and financial systems that can independently solve local socio-economic problems. It is necessary to determine the role of material and financial support in the life of local self-government, the boundaries of a harmonious combination of economic feasibility of the existence of territorial communities with the main goal of the existence of local self-government in general - to meet the basic vital needs of citizens at the place of residence. The purpose of the paper is to study and analyze the material and financial provision of local communities during decentralization. Results. The analysis of the essence of the concept of "material and financial basis of local self-government" suggests that it is quite multifaceted. In some cases, it focuses on its economic essence, in others it is legal. Although the link and the significance of both spheres are evident. This is also explained by the dual nature of property and finance, namely, economic and legal. Principles of the formation of the material and financial basis of local self-government are the initial principles, ideas and principles, which are the basis of the organization and activity of the territorial communities, the population, representative bodies which they are formed, local executive bodies, caused primarily by the essence of local self-government those involved in the management of local material and financial resources. On the one hand, the material and financial basis is divided into two parts: material and financial. On the other hand, the components of the material and financial basis of local self-government are: first, communal or municipal property (in Ukraine, the communal property is recognized and regulated by law); and secondly, revenues (revenues) of local budgets and other funds; and thirdly, another property that is designed and used to meet the local needs of the population. Conclusion. Considering that the right to education, medical care guaranteed, guaranteed by the constitution, etc. should be ensured, and in order to prevent a biased distribution of financial resources in budget calculations, it is necessary to organize work on the calculation and consolidation at the legislative level of normative indicators of financial support of existing state social standards.
The article considers the main aspects and problems of transforming an educational network in the current context of decentralization. Reference is made tothe urgent need of restructuring the responsibilities in education management between the center and regions providing the latter with independence in finances, organization and management at the regional level. It is emphasized that extending powers of the local executional bodies in management of educational institutions is the primary purpose of decentralization process. There was examined a pattern of decentralizing the basic education in Poland, according to which it was recommended to oblige the local self-government bodies to implement the education politics according to the local needs, finding the school administration and continually appraise the quality of education. It has been observed that currently the essential functions of state in education are assigned to the regional state administrations, regional and local educational departments. The local authorities are burdened with responsibilities of financing and providing the social security for children, defining the network of training institutions, maintaining their records and performing control over their activities. The author points out that at present the local and regional authorities duplicate the functions of the Ministry of Education and Science of Ukraine, which is non-effective. The author believes that the local government officials are able to perform political management well up to the officials of educational departments and administrations. However, prior to assignment of new obligations, it is necessary to develop and implement an effective retraining program for personnel and staff of the municipal structures. There have been reviewed the results of the pilot project: «Decentralization: education reforms at the local level», which experts had been analyzed the consistency of educational network. It pointed to the major areas of concern for the education reforms in local communities, namely a significant expense side of budget for education financing, low level of education in rural students according to the data obtained from the independent external assessment, and lack of subject oriented teachers. The author makes a conclusion that the purpose of decentralization in education should be an overall improvement of educational services and be based upon the following basic principles: students’ right to have a free choice of educational institution, equal access to good-quality education services, decent conditions to develop their abilities, improving the quality and efficiency of the educational process, effective use of types of resources.
It has been proved that in the context of financial decentralization, existing mechanisms of territorial financial resources formation and use of need improvement.The purpose of the study is to identify the positive and negative effects of financial decentralization in Ukraine and to find effective sources of local budgets replenishment to increase the level of socio-economic development of the territories.The dynamics of local budget revenues are analyzed in terms of budgets of the united territorial communities. It has been found that local government general fund’s own revenue tends to increase, although the annual growth rate of local government general fund’s own revenue is somewhat slowing. The process of decentralization in Ukraine is characterized by a rapid increase in the total number of united territorial communities. The rate of united territorial communities’ budgets own revenues growth is the highest in comparison to other local budgets.The structure of own income of the united territorial communities is investigated. It is revealed that the income of the territorial communities is generated mainly by income from the personal income tax and by local taxes and fees.It was found that the amount of state support for the development of territorial communities and the development of their infrastructure is significant and has a steady upward trend. In the structure of state financing of local self-government in Ukraine subsidies for socio-economic development and for development of medicine in rural areas, and financing by the State Fund for Regional Development prevail.A number of measures are proposed that will contribute to the growth of financial support for the socio-economic development of the territories.
Introduction. The rapid development of information technology is transforming the modern economic system. This is especially true of changes in the area of calculations and payments, as it is directly linked to economic development and the well-being of the population. Today, with the global economy volatile, changing public sentiment, distrust of financial institutions and interest in cryptocurrencies or virtual money is increasing. Governments and central banks of different countries are often very conflicted about the use of these innovations. Therefore, studying the cryptocurrency market and regulating it as a tool for making payments and payments will reduce the risk of cash flow loss to existing institutions and will have an impact on the financial system. Methods. The following methods are used during the study: analysis and synthesis; abstract and logical (theoretical generalizations and formulation of conclusions); methods of induction and deduction, comparative method and system-structural method have been applied in the study of the legal regulation of cryptocurrencies in different countries, to determine the main approaches to such regulation. Results. The nature, history of the phenomenon, as well as the advantages and disadvantages of cryptocurrency are examined in the article. Features of creation and production of this currency are revealed. The cryptocurrency market is growing rapidly, and the state, which has not adapted the tax code to the current challenges of the digital economy, is underperforming budget revenues, as cryptocurrencies are outside the legal jurisdiction. Today, there are over 2,000 different cryptocurrencies, so it is necessary to develop common standards for the regulation of cryptocurrencies. The legal regulation of electronic currency in different countries is analysed and the prospects of using cryptocurrency in Ukraine are investigated. Discussions. Due to technology improvements, legislation and improved infrastructure, cryptocurrency will play a significant role in people's daily lives, reducing cash flow and thus stabilizing inflation and the monetary system as a whole.
The monograph investigates the theoretical, methodological and practical aspects of thefunctioning of the financial system of the united territorial communities under the conditions of decentralization reform in Ukraine.In-depth analysis of the scientific concept of the development of local self-government has beencarried out. The peculiarities of the formation of revenues and expenditures of the united territorial communities in the conditions of reformation of the system of inter-budgetary relations have been highlighted.The peculiarities of the financial behaviour of the united territorial communities in the context ofthe priority of budget expenditures have been studied and determined. The monograph has determinedthe main directions of formation of the financial management system of the united territorial communities and carrying out of financial control over their activities in order to improve the financial capacityof the territorial communities.The monograph will be useful to specialists in finance, scholars, the teachers of higher educationalinstitutions, the students of economic specialties, as well as local self-government authorities.
The goal is to study the assessment of the doctors working in the PAS regarding the readiness of the PAS institutions ofUkraineto implement the project mechanism: "The transition to paying for contracts with the National Health Service of Ukraine" within the further development of decentralized organizational transformations of the administrative system of the PAS ofUkraine. Materials and methods. 53 doctors (PAS staff ofUkraine) were interviewed by a specially designed questionnaire. Statistical processing of the obtained results is carried out using generally accepted statistical methods. Results. The comprehensive assessments of the readiness of PAS institutions inUkraine to implement the project mechanism: "Going to pay for contracts with the National Health Service of Ukraine", taking into account the basic principles of further reorganization transformations of structural management, based on the implementation of the model of the project of the regional pathoanatomical center (SRC). Conclusions. The results of the study showed that, according to surveyed doctors, the current system of PAS of Ukraine within the framework of the implementation of the mechanism of decentralized organizational reform by 2020 will be ready only by 67.5% for the implementation of the project mechanism, similar results are associated with existing problems in the field of financing of PAS establishments in Ukraine and the urgent need to develop new investment mechanisms aimed at realizing the search for the necessary financing of the project's economic and resource support.
The article analyzes the implementation of the local budgets of the UTC of the Vinnytsia region. The achievements of the local self-government reform in terms of the effectiveness of management of the budget resources of the united territorial communities were determined. An analysis of the financial capacity of the budgets of the joint territorial communities of the region. The problematic aspects of the financial provision of the execution of functions by the local authorities are singled out. The ways of improving the territorial organization of power on the principles of decentralization and construction of financially self-sufficient territorial communities are proposed. Currently, financial autonomy of local budgets of UTC is provided by the relevant legal norms of the Budget Code of Ukraine. The implementation of individual steps of fiscal decentralization also expanded the financial autonomy of local budgets through: the establishment of uniform norms of deductions from national taxes; the difference between the indicative planning system of the local budgets of the Ministry of Finance of Ukraine; formation of a single basket of general fund revenues and expansion of the source of its filling; formation and putting into operation of the system of equalization of the tax capacity of the territory, etc.

 
 
 The purpose of the article is to reveal the role of the state in the field of social protection of the population, to analyze the tendencies of development of budget financing of social security in Ukraine and to offer ways to improve the reform of the sphere of social protection of the population. The article describes the priority directions of the activity of the state and institutional features of the interaction of the legislative and executive power in the field of social protection, developed an adaptive model of state regulation of the sphere of social protection in the context of decentralization, analyzed the dynamics of spending on social protection and social security.
 
 
The article deals with current challenges for regional development and their impact as causes of threats to economic security. Economic security is seen as a complex multilevel system, the formation of which occurs at various levels of economy’s hierarchy: the state level, an economic sector, an industry (economic activity), a region, a business enterprise, a city, a town, a village, a local territorial community, a person. It is determined that a region’s internal and external environment is the key factor of its economic security. The assessment, which was carried out, enables to establish the following characteristics: structural imbalances, a gap between regional investing priorities and determined priorities, a break in the production chain, an asymmetry in technological development of regional industries, expansion of foreign companies on the domestic market, incompatibility between the system of institutions and the aims of social and economic development of regions.The research paper describes the current challenges for regional development, such as deepening of regional differences in creating tensions in regional labour markets; intensification of migration processes; growing differences in the intensity of structural changes; reducing foreign investment; institutional and fiscal decentralization; growing problems in organizing and financing social services; deepening asymmetry in the development of cross-border infrastructure, which requires a system of protection against increasing threats to economic security.A range of methodological approaches to assessing the level of economic security is generalized. A set of quantitative and qualitative indicators is suggested for evaluating the results of security assurance activities at all levels of the hierarchy: a region, a territorial community, a business enterprise, a person.The priority areas of administrative activity designed to prevent threats to economic security are identified. Given the current challenges, these priority areas include: structural reform of the economy, an increasing backbone role of state-owned entrepreneurship, inter-regional and inter-municipal cooperation, modernization of social safety in terms of personal security, strengthening safety of entrepreneurship, reinforcement of security of local communities under conditions of political, administrative, financial, fiscal, economic and environmental decentralization.The main characteristics of each area are pointed out. Further research studies are to be undertaken to empirically examine the results of these measures and identify barriers for institutional assurance of economic security.
The author reviews the peculiarities of digitalized learning process organisation in the hardware and software environment of learning management systems in the context of vocational education and training. The author notes the complexity of the transition to the Industry 4.0 and mentions the risks connected with the named process in the vocational education and training. In such conditions it is important to develop effective models of public and private partnership, to decentralize administration and financing and, above all, to assure the vocational education and training quality.At the same time the learning process taking place in such an environment becomes digitalized, which, on the one hand, gives it additional advantages (easy access to training data regardless of time and place, individualisation of students’ learning paths, broad multimedia resources, etc.) and, on the other hand, requires solving complex tasks in distance courses designing. The author focuses on the methodology of distance courses designing, so it is very important for vocational education and training institution to ensure the realisation of the following five main components: regulatory, financial, technical, personnel, teaching and methodological support. It is emphasised that distance course designing becomes the most important aspect of implementing the modern digitalized learning process. The structure of creative group in distance courses designing is grounded, which comprises: a specialist in the relevant vocational sphere, specialist in distance learning, technical specialist (system administrator or distance courses programmer) and digital content designer.
The article proves the fact that current reforms take place in the system of education of Ukraine taking into account the latest social challenges and priority tasks of the legislative and executive branches of power, in particular, those which aimed to improve the efficiency of education, to overcome territorial differences in the quality of providing it, to modernize the content of education in accordance with relevant labour market demands, to support the process of implementing academic integrity in both educational and academic institutions. The goal of the study has been met, namely there has been conducted the analysis of the effectiveness of educational reforms in Ukraine by processing the data obtained from interviews with different stakeholders of the educational process, who were the students (future teachers), practicing teachers, and lecturers of higher education institutions. There were applied the further outlined research methods like: first, logical and system analysis was intended to summarize the views of the participants of the focus groups on the requests and expectations of the state, civil society and educators to reforms in the field of education; second, documents examination was supposed to identify the participants’ standpoints on the amendments made to the Law of Ukraine «On Education» (2017) and the Conceptual Principles of Secondary Education Reform «New Ukrainian School» (2016). The article reveals the requests and expectations of the state, civil society and educators from conducting the reforms in the field of education. Based on the opinions of the focus group participants on the strategic aspects of the Law of Ukraine «On Education» and the Conceptual Principles for the Reform of the Secondary School «New Ukrainian School», we performed the ranking of the respondents’ standpoints on the relevance of amendments, and we discovered those concepts needed further clarification (decentralization and effective management that will provide real autonomy to the school, a new school structure that allows mastering the new content and gaining competencies for life, the timeline for implementation of the reform). We revealed the prevailing attitudes of educators, their needs and expectations concerning outputs of educational reforms in Ukraine, namely: respect for their job from the society, trust for the teacher; decent fees, proper and transparent financing of educational institutions; real academic freedom, etc.
Modern European integration of Ukraine provides for the revision of the main guidelines in the state policy for creating conditions for satisfying the needs and interests of children, and realization of their rights. In particular, the main factor in the field of childhood protection is the focus on the upbringing of the child in the family environment, in support of the family; as an alternative, in the absence of parental care, to create a child-friendly environment. This orientation requires changes in the social support of orphans and children deprived of parental care. The purpose of the research. The aim of the study is to highlight and analyze certain aspects of Ukraine’s innovation activities regarding social support for orphans and children deprived of parental care; determine innovative features of social protection of Ukrainian children in terms of parental care absence. Methodology. The use of methods of analysis, synthesis and generalization revealed the main tendencies of innovative activity of the state authorities regarding orphans and children deprived of parental care. Results and practical meaning. It has been found out that the innovative development of the Ukrainian social support system for orphans and children deprived of parental care is due to positive world experience and focused on the protection of the best interests of the child and the satisfaction of their vital needs; reforming social protection system requires active involvement of the state and civil society institutions, aimed at the deinstitutionalization of placement of orphans and children deprived of parental care, and reorientation of the principles of financial support for families with adopted children; special attention is paid to cooperation with business representatives and international donors. The following basic vectors of social support for orphans and children deprived of parental care have been stated: modernization of algorithms for financing establishments of institutional type, approval of co-financing mechanisms from state and local budgets, and approval of state standards for social care for families with specified category of children. Prospects for further research. The study and analysis of regional programs of social support for orphans and children deprived of parental care in terms of decentralization and funding have been identified as promising.
The purpose of the research is to improve the methodological approach to assessing the financial security of the region in the context of decentralization, which, unlike the existing ones, makes it possible to determine the ways of ensuring the financial security of the regions through an integrated assessment of the contribution of individual factors and types of regulation to the final state of the financial security of the territories. Methodology. The methodological approach to the assessment of the financial security of the region under decentralization has been improved based on the application of normalization of the system of indicators and construction of integral indices by the type of impact indicator (exogenous or endogenous) and factors: decentralization, socio-economic status and fiscal policy of the regions. Individual time series have been identified and evaluated for each of these integrated indicators. Results. Based on the research, the methodological approach to the assessment of the financial security of the region under decentralization conditions has been improved, which makes it possible to determine the ways of ensuring the financial security of the regions by assessing the contribution of individual factors and types of regulation to the financial security. These individual contributions are grouped together to reflect the type of impact indicator (exogenous or endogenous) and factors such as decentralization, socio-economic status and fiscal policies of the regions. The categories of integrated indicators proposed in the article are useful for monitoring financial security drivers, making it clear what affects the financial security of a country under decentralization, how systemic events in the process of decentralization affect the financial security of regions over time. Practical meaning. The research identified three groups of regions of Ukraine in terms of their financial security: financially secure regions, which during the entire observation period were ascertained: a high integral financial security index (Dnipropetrovsk, Kyiv regions) and a sufficient integral financial security index (Lviv, Zaporizhzhya, Odesa, Poltava and Kharkiv regions); financially unstable regions where there is a potential for strengthening financial security (Vinnytsia, Donetsk, Kirovohrad, Mykolaiv, Cherkasy regions), but there is also a likelihood of aggravation of a negative financial situation (Ivano-Frankivsk, Zhytomyr, Sumy, Kherson, Khmelnytsky, Chernihiv regions); financially dangerous regions, which are dependent on state support, are not able to independently fulfill the majority of delegated to the local level of authority and to finance the economic development of the region (Volyn, Luhansk, Transcarpathian, Rivne, Ternopil, Chernivtsi regions). Therefore, the advantage of using this system of integrated indicators is that they give the developers of national regional policy and internal regional policy an up-to-date picture of the financial security situation in the region, wider than that provided only by some unsystematic indicators. Prospects for further research. The prospect for further research should be to improve methodological support for the financial security of Ukrainian regions.
The article identifies the peculiarities of the educational services provision in the region in the conditions of decentralization of power. It has been found out that at the present stage of state development, higher education is the driving force for changing and updating the country's social and economic status. Therefore, investment in higher education is the main factor by which the state influences not only the quality of educational services and the state of universities, but also the development of the economy as a whole. It has been found that the state plays an important role in organizing educational services at the regional level of the country, forming the legal field and financing the educational sector. The regulatory activities of the state can be implemented at the stage of planning, motivating, and organizing and include regulating and streamlining of socio-economic processes in higher education, guiding them in certain directions in accordance with certain goals and priorities, eliminating contradictions, obstacles, and deviations by appropriate measures. It has been found out that the regionalization of education, especially in the context of the decentralization of power, can be considered as a tool to achieve compliance with the educational needs of the region through the revitalization of its internal development resources.In turn, the educational needs of the region should be formed by means of education of those personal qualities that contribute to self-realization and vigorous civic activity.It has been determined that an important problem in the organization of educational services at all levels is accessability of education, which is socially acute with a transition to the level of higher education, which is not mandatory, but critically expedient and necessary prerequisite for ensuring quality life, social stability and prospects.It has been highlighted that in order to improve the performance of universities, there is an urgent need for the formation of a comprehensive system for managing the career process, which includes interrelated goals, functions, principles, structure and staffing.It has been concluded that establishing and ensuring the effective functioning of the mechanisms of regional management by education, especially higher education, will contribute to the formation of the level of educational services of a new type capable of introducing new principles and approaches into the practice of their activities, a new organizational culture, new technologies that will become essential components of intellectual technological infrastructure of the regional economy.