Трансформація системи стратегічного планування розвитку територіальних громад в умовах фінансової децентралізації
Transformation of the Strategic Planning System for Territorial Communities Development under Financial Decentralization

Summary/Abstract: The purpose of the article is to investigate the transformation of the strategic planning system for the development of territorial communities under conditions of financial decentralization and to substantiate directions for improving the effectiveness of strategic management of local development. The relevance of the topic is determined by the deepening decentralization processes in Ukraine, the expansion of the financial autonomy of local self-government bodies, the need to ensure balanced territorial development, as well as the necessity to adapt strategic planning mechanisms to the conditions of martial law, a high level of uncertainty, and post-war recovery. Under current circumstances, strategic planning serves as one of the key instruments for ensuring the financial sustainability of communities, the efficient use of budgetary resources, and the achievement of sustainable development goals. The study employs a set of general scientific and special research methods, including a systemic approach, methods of analysis and synthesis, comparison, generalization, and logical modelling. The theoretical foundations of strategic planning are examined, its role within the territorial development management system is identified, and the regulatory and legal framework of strategic planning in Ukraine, as well as the peculiarities of its implementation under conditions of financial decentralization, are analyzed. The significance of strategic planning as an instrument for aligning long-term territorial development goals with the actual financial capacities of local budgets is revealed. The necessity of integrating strategic planning with the program-target budgeting method, strengthening participatory governance mechanisms, and introducing modern digital tools for monitoring and evaluating the effectiveness of development strategies is substantiated. The findings indicate that under conditions of financial decentralization, strategic planning acquires the status of a key instrument for ensuring the economic sustainability and competitiveness of territorial communities. The necessity of developing adaptive strategic management models capable of responding promptly to military, social, and economic challenges is proven. The scientific novelty of the study lies in substantiating directions for transforming the strategic planning system for territorial community development, taking into account contemporary security challenges, post-war recovery needs, and European integration processes. Prospects for further research are associated with the development of mechanisms for financing community development strategies and improving systems for monitoring and evaluating their effectiveness.

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