A. O. Mlintsova

The research presents the approaches of scientists, theorists, financiers and practitioners to the interpretation of the economic essence of the term "financial security of the region". The author's vision of the economic essence of financial security of the region is determined. The main components of financial security are identified, which make it possible to assess the nature of the participation of all spheres of life in ensuring an adequate level of security. It is noted that at the regional level, the generalizing indicator that characterizes the level of economic development of the region is the gross regional product. The structural-dynamic analysis of the volume of gross regional product of Lviv region for 2016–2019 is carried out. It is proved that the size of the gross regional product depends on the amount of gross value added of all economic activities of the region. The study considers the system of indicators for assessing the components of financial security of Lviv region in 2018–2020. In particular, the dynamics of capital and direct investments in the region, the consumer price index, the profitability of operating activities of enterprises in the Lviv region, the amount of disposable income per capita, etc. It is determined that 60% of the indicators calculated for the Lviv region have an optimal value, but 40% do not reach the limit value. Problematic components of financial security of Lviv region have been identified. A comparative analysis of the Lviv region in the western region of Ukraine as of 2020. It is noted that in the conditional comparative rating of the western region of Ukraine on the effectiveness of all indicators the first place is occupied by Lviv region. The main internal and external threats to the financial security of the Lviv region are analyzed and presented. The strengths of the Lviv region have been highlighted, which will serve to improve the situation. The obtained results of the research can be implemented in the activities of state structures of Lviv region in terms of making adjustments to the organization of the system of financial and economic security of the region.

The article defines the peculiarities of managing the financial and material base of territorial communities of Ukraine in the conditions of decentralization. The economic essence of the term «financial and material base» is given and the main components of this indicator are allocated, allowing to assess the financial security of territorial communities. The main factors of influence on the financial and material base of territorial communities related to the implementation of the decentralization reform in Ukraine are determined. New financial opportunities and responsibilities of administrative and territorial units are allocated, which is reflected in strengthening the own financial base of local self-government. A dynamic analysis of the ratio of incomes of the general fund of local budgets to the GDP of Ukraine during 2014–2020 was carried out. The process of transfer of the joint ownership objects to communal property of territorial communities in the context of regions of Ukraine as of 05.03.2021 is considered. Since the assessment of the state of financial and material resources of territorial communities is a complex process and includes the management of communal property, the main ways of using communal property are defined, among which it is worth to highlight: rent, privatization, independent use of property by the territorial community, leasing, concession and others. The assessment of the ways of using communal property objects on the example of the territorial community of Lviv for 2018–2019 was carried out. It is proved that the analysis carried out is evidence of an increase in the level of financial security of local budgets and a justification of positive trends in the growth of their resource base as a result of financial decentralization. Negative factors of influence on the main indicators of financial and material base of local budgets are determined. Also a number of problems faced by local self-government bodies are specified and ways to solve them are suggested.