Development Strategy Financing Tools at The Local Level: Marketing Dimension for Low- Urbanized Territories
PDF with Cover


fiscal lever
Local Economic Development
ow-urbanized territories


How to Cite

Hlynskyy, N. (2021) “Development Strategy Financing Tools at The Local Level: Marketing Dimension for Low- Urbanized Territories”, Scientific Journal of Bielsko-Biala School of Finance and Law. Bielsko-Biała, PL, 25(3), pp. 12–18. doi: 10.19192/wsfip.sj3.2021.2.


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.
PDF with Cover


European Charter of Local Self-Government (1985). Retrieved from:

Methodology of formation of capable territorial communities (2020). Retrieved from:

International Monetary Fund: Fiscal decentralization (2021). Retrieved from:

Mykhailiv H. (2010) Finansova spromozhnist sotsialno-ekonomichnoho rozvytku rehionalnykh suspilnykh system [Financial capacity of socio-economic development of regional social systems]. Economic analisis, 7. 97-99.

Boryslavska O., Zaverukha I., Zakharchenko E. (2012) Detsentralizatsiia publichnoi vlady: dosvid yevropeiskykh krain ta perspektyvy Ukrainy [Decentralization of public power: the experience of European countries and prospects of Ukraine], DESPRO, Sofiia, 132

Global Communities. (2020) Local budgets: data for the first quarter of 2020. Retrieved July 3, 2020 from

Global Communities. (2020) Tax basis of hromadas and rayons to prepare 2021 budgets – a focus by fiscal experts. Retrieved July 3, 2020 from

Organization for Economic Co-operation and Development: Tax Autonomy Indicators (2021). Retrieved from:

Open Budget: Incomes (2021). Retrieved from:

Borshch H., Vakulenko V., Hrynchuk N., Dekhtiarenko Y., Ihnatenko O., Kuibida V., Tkachuk A. (2017) Resursne zabezpechennia obiednanoi terytorialnoi hromady ta yii marketynh [Resource provision of the united territorial community and its marketing], Institute of Civil Society, 111.

Honcharenko M. (2017) Mekhanizmy formuvannia finansovykh resursiv terytorialnykh hromad v umovakh detsentralizatsii [Mechanisms of formation of financial resources of territorial communities in the conditions of decentralization]. Pressing problems of public administration, 2(52). 1-7.

The papers published in the ASEJ Journal (alternate title: Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej) - published by the University of Applied Sciences in Bielsko-Biała, are 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.


Download data is not yet available.