ДЕЦЕНТРАЛІЗАЦІЯ В ТЕРИТОРІАЛЬНИХ ГРОМАДАХ НА СХОДІ УКРАЇНИ: ОБҐРУНТУВАННЯ ПРОЕКТУ

The need to implement a project to provide scientific support for financial planning for the development of territorial communities in eastern Ukraine is due to the presence of major risks arising from the military conflict and the COVID pandemic. The implementation of the project on decentralization of fiscal processes in territorial communities in the East of Ukraine will help communities to orientate in financial planning, as well as will benefit other stakeholders. The purpose of the article is to substantiate the project on the need and possibility of scientific support for the decentralization of fiscal processes in territorial communities in eastern Ukraine. The object of research - territorial communities in eastern Ukraine. Methods used in the study: comparative and expert analysis, detailing and generalization. The hypothesis of the study was the assumption that the project to decentralize fiscal processes in local communities in eastern Ukraine should be implemented by experts - economists and lawyers in the number of six people who will perform the proposed list of scientific and analytical work within - six months. Presentation of the main material: in order to intensify the process of decentralization of fiscal processes in territorial communities in eastern Ukraine, it is appropriate to implement a project involving the formation of a group of experts (economists and lawyers), logical and related research to be carried out by specific experts. which should get the appropriate results. The proposals developed by experts will create sustainable financial mechanisms that will help reduce the risk of disasters at the community level. The originality and practical significance of the study lies in the proposal to involve in the project relevant specialists who must perform the established list of scientific and analytical work and obtain concrete results. Conclusions and prospects for further research. Substantiation of the project on the need and possibility of scientific support for decentralization of fiscal processes in local communities in eastern Ukraine led to the conclusion that the project will help local communities in eastern Ukraine to understand the features of financial planning, as well as benefit other stakeholders. financial opportunities and sources of development of territorial communities in order to strengthen their economic potential. The proposals developed by experts will create sustainable financial mechanisms that will help reduce the risk of disasters at the community level. Further research should be aimed at implementing the proposed proposals and evaluating their effectiveness.