The financial tools used by low-urbanized territories in the implementation of local development strategy are analyzed. Emphasis is placed on the marketing dimension of the tools used. The analysis was conducted in the context of delimitation of powers between central and local authorities involves two interrelated parallel processes. Firstly, it is the distribution of expenditure obligations and revenue sources by the budget system levels: state, regional, and local. Secondly, it is the delimitation of the competence within which authority bodies can estimate their expenses and income.
It has been determined that the problem of legal support for the activities of local authorities is still acute. Although there are many regulatory acts, in our opinion, none of them fully outline the main aspects of the activities of territorial communities as the first level of local authority, in particular in terms of their financial capability and the possibilities of forming financial autonomy in the context of modern reforms. As a result of the analysis the specific features of financial support of strategic development of administrative-territorial formations of the basic level in Ukraine are singled out.
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The papers published in the ASEJ Journal (alternate title: Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej) are free and online open access distributed (Creative Commons Attribution CC-BY-NC 4.0 license). The Publisher cannot be held liable for the graphic material supplied. The printed version is the original version of the issued Journal. Responsibility for the content rests with the authors and not upon the Scientific Journal or Bielsko-Biala School of Finance and Law.