Abstract:
At present, there is a need to improve the system of functioning of the budgets of united territorial communities: to ensure the stability of budget revenues and its sustainability. The article identifies the main sources of financial support for the development of territorial communities, which include local budget revenues, financial support of local self-government by the State and the search for additional sources of financial resources by local authorities. It is established that an important place in providing the territorial community with financial resources is played by the local budget. The main ways to improve the sustainability of the system of financial support of local budgets are proposed, which involves the use of own sources of revenues in combination with resources provided by the State support of territories and finding new sources of local revenues.