Budgetary determinants of ensuring the resilience of territorial communities: military adaptation and post-war recovery guidelines

Introduction. The Russian-Ukrainian war has had a negative impact on all spheres of life in Ukraine, undermining the financial and economic stability of systems at various levels of government. Thanks to decentralisation, territorial communities have become the main link in ensuring sustainability and social stability for the rear regions and a catalyst for stabilising the situation in the liberated territories. Today’s conditions dictate the need to find new approaches to restoring and ensuring sustainable growth of territories, given the limited list of influence parameters. Purpose. The article aims to analyze the impact of the budgetary determinant on ensuring the resilience of territorial communities in the context of the war in Ukraine and to outline the guidelines for restoring their economic growth/development. Results. In the article, in the context of four types of communities (communities in the frontline regions, regions where Ukraine’s control has been restored, communities in the supporting regions and communities in the rear regions), the author considers the peculiarities of accumulation of financial resources in the conditions of war; identifies changes in the functioning and development of territorial communities of Ukraine, which manifested themselves in: a) an increase in the number of territorial communities in need of financial support from the State budget; b) an increase in the disproportions in the index of taxpaying capacity of communities; c) loss of economic potential of communities in economically developed regions, where communities with a high level of fiscal capacity and financial stability were concentrated in the pre-war period.. The reasons for the destructive changes in the financial indicators of individual communities are identified. Conclusions. It is argued that the risks of disruption to resilience for frontline rear, support communities and communities where Ukraine’s control has been restored are different, and therefore approaches to managing the development of territories and ensuring their resilience are also different. The need to modernize the system of interbudgetary equalization of the financial capacity of communities was emphasized. The author outlines the guidelines for restoring economic growth of communities in the context of the identified types.