Actual problems of innovative economy and law

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Regulatory and legal framework for public management of the financial and budgetary capacity of local communities in Ukraine

# 14 62-66 Download/view the full text of the article

УДК: 351:336.1

DOI: https://doi.org/10.36887/2524-0455-2026-1-14

Maliborskyi Petro Vasylovуch,
Postgraduate Student of the Department of Public Management and Administration,
Vasyl Stefanyk Сarpathian National University, Ivano-Frankivsk,
https://orcid.org/0009-0004-5863-2534
Hoi Nataliia Vasylivna,
Candidate of Economic Sciences, Associate Professor, Associate Professor of the Department of Public Management and Administration,
Vasyl Stefanyk Сarpathian National University, Ivano-Frankivsk,
http://orcid.org/0000-0001-7293-6527

Published: 19.01.26

The article presents a scientific study of the regulatory and legal support for the public management of the financial and budgetary capacity of territorial communities in Ukraine in the context of decentralization and modern transformation processes. It is established that the regulatory and legal framework, which includes the Constitution of Ukraine, the Budget and Tax Codes, laws on local self-government, and the state budget, forms the institutional foundations for the functioning of local finances and determines the opportunities for community development. It is proven that financial decentralization contributed to the expansion of the revenue base of local budgets, increasing the financial autonomy of territorial communities and the efficiency of resource use. At the same time, problems associated with uneven financial support, dependence on transfers, and the instability of the regulatory and legal environment were identified. It is substantiated that improving regulatory and legal support should aim to increase the stability of legislation, the transparency of the budget process, the effectiveness of intergovernmental relations, and the development of financial planning and control tools. The feasibility of implementing innovative financial instruments, in particular public-private partnerships, grant financing, and digital management technologies, has been determined. It has been summarized that effective regulatory and legal support is a key prerequisite for strengthening the financial and budgetary capacity of territorial communities, increasing their competitiveness, and ensuring sustainable socio-economic development in the face of modern challenges. It has been proven that an important direction for increasing the efficiency of public management of financial resources is the implementation of medium-term budget planning, the program-target method, and the digitalization of budget processes, which ensures greater justification of management decisions, greater transparency in the use of funds, and greater accountability of local government bodies. It has been established that integrating digital tools into the community financial management system optimizes the budget process, reduces administrative costs, and improves the quality of public services.

Keywords: public administration, sustainable development, region, regulatory framework, capacity of territorial communities, public administration system, development of territorial communities, reform, financial and budgetary capacity, tax revenues, community income, expenses.

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Maliborskyi P. V., Hoi N. V. Regulatory and legal framework for public management of the financial and budgetary capacity of local communities in Ukraine. Actual problems of innovative economy and law. 2026. №1. 62-66 pp. https://doi.org/10.36887/2524-0455-2026-1-14

Quote article, MLA style

Maliborskyi P. V., Hoi N. V. Regulatory and legal framework for public management of the financial and budgetary capacity of local communities in Ukraine. Actual problems of innovative economy and law. https://doi.org/10.36887/2524-0455-2026-1-14