INCLUSIVE DEVELOPMENT OF TERRITORIAL COMMUNITIES IN THE CONDITIONS OF THE LATEST CHALLENGES

Abstract

Introduction. An inclusive society today is a society where all citizens have rights and responsibilities and play an active role in public life. A characteristic feature of an inclusive society is a high level of inclusion in all spheres of social life. The formation of an inclusive society in Ukraine and the provision of further inclusive development have become much more complicated as a result of the war, which has been ongoing for the third year, and which was unleashed by the Russian Federation. Purpose. The goal is to develop a justification of the constituent elements and principles of inclusive development, identify problems of ensuring inclusive development of territorial communities of Ukraine and propose tools for their solution. Research methodology – scientific approaches to the interpretation of the essence, principles and role of inclusive development were analyzed, the results of the analysis were summarized, the elements of inclusive development were systematized, the principles of inclusive development were supplemented, the features and problems of the inclusive development of territorial communities were emphasized and tools for their solution were proposed. Results. The war and the large-scale damages and losses caused by it became a serious challenge for the further development of Ukraine. In conditions where the state is forced to direct all possible resources to defense, the financing of the needs of inclusive development at the local level should be carried out by territorial communities, which fully corresponds to the process of decentralization of power. Constituent elements of inclusive development of territorial communities include social, economic, financial, ecological, territorial inclusion and generational inclusion. The main principles of inclusive development are: equality, justice, human dignity, freedoms and rights, fulfillment of constitutional obligations, active participation in public life, influence on government decisions, access to public goods. Conclusion. To ensure the inclusive development of territorial communities, local self-government bodies need to accumulate various types of resources, search for and attract additional sources of funds; to ensure the transparency of the movement of all types of resources, their economical and targeted use; strengthen control over the payment of taxes and other mandatory payments to budgets. A significant reserve for strengthening the financial potential of territorial communities is the elevation of the fiscal role of local taxes and fees, especially in the area of real estate tax, the transfer of the administration of local taxes to local self-government bodies. Tools for ensuring inclusive development of the country and territorial communities are systematized in terms of components and principles of inclusive development.