Кужелєв, Михайло Олександрович and Нечипоренко, Аліна Володимирівна and Стабіас, Сергій Миколайович (2025) Local budget expenditures on reconstruction: trends, challenges and prospects Економіка та суспільство (78). ISSN 2524-0072
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Abstract
The article examines local budget expenditures in Ukraine for recovery in 2022–2025. Three main phases of local budget development during the war are identified. The main sources of funding for territorial community recovery projects are systematized. The main challenges faced by territorial communities under martial law are examined. It is noted that issues of accountability and transparency in the use of budget funds remain relevant. Measures to enhance the role of local budgets in reconstruction processes and promising directions for the development of territorial communities' financial policy are proposed. The need for strategic planning, integrated recovery plans at the territorial community level, and adherence to the “build back better” principle, which will ensure infrastructure modernization and sustainable development of territories, is justified.
| Item Type: | Article |
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| Uncontrolled Keywords: | local budgets; expenditures; investment programs; reconstruction; infrastructure; territorial communities |
| Subjects: | Статті у базах даних > Index Copernicus Статті у періодичних виданнях > Фахові (входять до переліку фахових, затверджений МОН) |
| Divisions: | Факультет економіки та управління > Кафедра фінансів |
| Depositing User: | Аліна Володимирівна Нечипоренко |
| Date Deposited: | 26 Sep 2025 09:41 |
| Last Modified: | 26 Sep 2025 09:41 |
| URI: | https://elibrary.kubg.edu.ua/id/eprint/53215 |
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