Peculiarities of the activities of local self-government bodies in united territorial communities under martial law

The article is devoted to the study of the peculiarities of the activities of local self­government bodies in united territorial communities under martial law. It was established that the creation of united territorial communities is one of the essential steps aimed at the implementation of the policy of decentralization of public power, which was launched almost ten years ago, but today has a number of unresolved problems, which include: the formation of communities based on the principle of equality of rights and responsibilities and responsibility for its members; the absence of a clear division of powers between the governing bodies of the united territorial communities and village administrations regarding the financing of the restoration of damaged infrastructure facilities - water, gas, pipelines, educational and cultural institutions, medical institutions, etc.; the procedure, conditions and procedures for the distribution of budget funds and expenses between the state budget and the budget of united territorial communities; leaving certain types of taxes in the revenue part of local budgets of united territorial communities. It was determined that the main problematic issue that must be resolved during military operations and in the post-war period is the legislative consolidation of the criteria for the division of budget revenues of the local and state budget, as well as the procedure for their use and control, including the public one over their distribution and use. It has been proven that the necessary institutional basis for decentralization of power is the consolidation of the subjects of the local self­government system through the creation of united territorial communities, however, the activity of united territorial communities can be effective only under the condition of ensuring their financial capacity and fiscal autonomy. On the basis of the study of the Polish model of the formation of financial resources of local self-government, the need to change the tax mechanism in Ukraine is substantiated, in particular, by assigning the tax on the income of individuals to the category of local taxes with the simultaneous rejection of the practice of legislatively establishing a wide range of benefits from its payment, as well as by establishing a standard deduction of value added tax to local budgets.