ФУНКЦІОНАЛЬНА СТРУКТУРА ТА ВИДАТКОВІ ПРІОРИТЕТИ БЮДЖЕТУ БЕРЕГІВСЬКОЇ МІСЬКОЇ ТЕРИТОРІАЛЬНОЇ ГРОМАДИ У 2021—2025 РОКАХ
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| author | Лоскоріх, Г. Л. Перчі, О. Ф. |
| author_facet | Лоскоріх, Г. Л. Перчі, О. Ф. |
| author_institution_txt_mv | [
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"author": "Г. Л. Лоскоріх",
"institution": null
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"author": "О. Ф. Перчі",
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| doi_str_mv | 10.32702/2306-6792.2026.10.456 |
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456
АГРОСВІТ № 10, 2026
ISSN 2306-6792Copyright © The Author(s). This is an open access article distributed under the terms of the Creative
Commons Attribution License 4.0 (https://creativecommons.org/licenses/by/4.0/).
УДК 336.14:352(477.87)
G. Loskorikh,
PhD 071 "Accounting and Taxation", Associate Professor, Deputy Head of the Department
of Accounting and Auditing, Ferenc Rаkоczi II Transcarpathian Hungarian University
ORCID ID: https://orcid.org/0000-0002-5402-7220
O. Perchi,
Senior Lecturer of the Department of Accounting and Auditing,
Ferenc Rаkоczi II Transcarpathian Hungarian University
ORCID ID: https://orcid.org/0000-0003-4514-721X
FUNCTIONAL STRUCTURE AND
EXPENDITURE PRIORITIES OF THE BUDGET
OF THE BEREHOVE CITY TERRITORIAL
COMMUNITY IN 2021—2025
DOI: 10.32702/2306-6792.2026.10.456
Г. Л. Лоскоріх,
доктор філософії 071 "Облік і оподаткування", доцент, заступник завідувача кафедри обліку і аудиту,
Закарпатський угорський університет імені Ференца Ракоці ІІ
О. Ф. Перчі,
старший викладач кафедри обліку і аудиту, Закарпатський угорський університет імені Ференца Ракоці ІІ
ФУНКЦІОНАЛЬНА СТРУКТУРА ТА ВИДАТКОВІ ПРІОРИТЕТИ БЮДЖЕТУ БЕРЕГІВСЬКОЇ
МІСЬКОЇ ТЕРИТОРІАЛЬНОЇ ГРОМАДИ У 2021—2025 РОКАХ
Under martial law and changing financial capacities of local self-government, it becomes particularly important
to assess how communities allocate budgetary resources between current social needs and development-oriented
tasks. The purpose of the article is to analyze the functional structure and expenditure priorities of the budget of the
Berehove City Territorial Community in 2021—2025, identify changes in the economic and functional structure of
expenditures, and assess the impact of martial law on local budget policy. The empirical basis of the study consists
of explanatory notes to the annual reports on the execution of the community budget for 2021—2025. The study
applies methods of structural and dynamic analysis, comparison, grouping, and generalization. The study found
that during the period under review, the community budget retained its social orientation, while education remained
the largest area of financing. The share of protected expenditures in the general fund was consistently high, ranging
from 85.5% to 92.5%, which confirms the priority of financing wages, utilities, food, social security, and other
mandatory payments. In 2022, at the beginning of the full-scale war, the volume of executed expenditures decreased,
and the role of the special fund declined significantly. In 2023—2024, expenditure activity gradually recovered,
whereas in 2025 there was a sharp increase in the special fund and capital expenditures, primarily in education and
healthcare. The expenditure model of the Berehove City Territorial Community combined the maintenance of social
continuity through the financing of protected expenditure items with the gradual strengthening of the development
component of the budget. At the same time, the increase in capital expenditures in 2025 was largely related to major
infrastructure projects and charitable revenues; therefore, it should be interpreted as investment activation in a
specific year rather than as a final transition to a stable new budget model. The practical significance of the study
lies in the possibility of using its results to assess the budgetary sustainability of communities and improve local
expenditure policy.
В умовах воєнного стану та зміни фінансових можливостей місцевого самоврядування особливої ваги набу-
ває оцінювання того, як громади розподіляють бюджетні ресурси між поточними соціальними потребами та роз-
витковими завданнями. Метою статті є аналіз функціональної структури та видаткових пріоритетів бюджету
Берегівської міської територіальної громади у 2021—2025 роках, визначення змін в економічній і функціональній
АГРОСВІТ № 10, 2026
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ISSN 2306-6792 Copyright © The Author(s). This is an open access article distributed under the terms of the Creative
Commons Attribution License 4.0 (https://creativecommons.org/licenses/by/4.0/).
PROBLEM STATEMENT
In the context of fiscal decentralization and
prolonged martial law, the study of the
formation and use of financial resources of local
budgets becomes particularly important. Tax
revenues form the basis of the fiscal capacity of
communities, while the expenditure side of the
budget reflects the areas in which these
resources are used to provide public services,
maintain social stability, and implement
development-oriented tasks. For the Berehove
City Territorial Community, the analysis of
budget policy in 2021—2025 is particularly
relevant, as this period covers both the year
preceding the full-scale invasion and the years
of local budget execution under the conditions
of full-scale war. During this period, the volume
of tax revenues changed, as did the role of
personal income tax (PIT), local taxes and fees,
the balance between the general and special
funds, the structure of protected expenditures,
i.e. priority expenditure items that must be
financed first under Ukrainian budgetary
practice, and the significance of capital finan-
cing.
структурі видатків та оцінка впливу воєнного стану на місцеву бюджетну політику. Емпіричну основу дослід-
ження становлять пояснювальні записки до річних звітів про виконання бюджету громади за 2021—2025 роки.
Використано методи структурно-динамічного аналізу, порівняння, групування та узагальнення. Установлено,
що впродовж досліджуваного періоду бюджет громади зберіг соціальну орієнтацію, а найбільшим напрямом
фінансування залишалася освіта. Частка захищених видатків у загальному фонді була стабільно високою і ста-
новила 85,5—92,5 %, що підтверджує пріоритетність фінансування заробітної плати, комунальних послуг, хар-
чування, соціального забезпечення та інших обов'язкових платежів. У 2022 році, на початку повномасштабної
війни, обсяг виконаних видатків скоротився, а роль спеціального фонду суттєво зменшилася. У 2023—2024 ро-
ках відбулося поступове відновлення видаткової активності, тоді як у 2025 році зафіксовано різке зростання
спеціального фонду та капітальних видатків, насамперед у сферах освіти й охорони здоров'я. Видаткова модель
Берегівської міської територіальної громади поєднувала забезпечення соціальної безперервності через фінан-
сування захищених статей із поступовим посиленням розвиткової складової бюджету. Водночас зростання кап-
італьних видатків у 2025 році значною мірою було пов'язане з великими інфраструктурними проєктами та бла-
годійними надходженнями, тому його доцільно трактувати як інвестиційну активізацію конкретного року, а не
як остаточний перехід до сталої нової бюджетної моделі. Практичне значення дослідження полягає у можли-
вості використання його результатів для оцінювання бюджетної стійкості громад і вдосконалення місцевої ви-
даткової політики.
Key words: local budget; budget expenditures; tax revenues; local taxes and fees; fiscal capacity
of the community; expenditure structure; protected expenditures; martial law; Berehove City
Territorial Community.
Ключові слова: місцевий бюджет; видатки бюджету; податкові надходження; місцеві по-
датки і збори; фінансова спроможність громади; структура видатків; захищені видатки; воє-
нний стан; Берегівська міська територіальна громада.
The relevance of the topic is further rein-
forced by the fact that the consequences of
budgetary decisions are most visible at the local
level: changes in the community's tax capacity,
access to educational and healthcare services,
support for socially vulnerable groups, main-
tenance of critical infrastructure, and imple-
mentation of investment projects. In this context,
the study of the expenditure priorities of the
Berehove City Territorial Community makes it
possible to assess how the local budget combined
current social provision, support for basic ser-
vices, and development financing under con-
ditions of high uncertainty.
ANALYSIS OF RECENT RESEARCH
AND PUBLICATIONS
The issues of local budgets, the fiscal capacity
of territorial communities, and the transformation
of budgetary policy under decentralization and
martial law are actively examined in contem-
porary Ukrainian and international literature.
Skrypnyk H. and Yakymenko V. [1] consider local
budgets as an instrument for implementing the
powers of local self-government, focusing on the
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ISSN 2306-6792Copyright © The Author(s). This is an open access article distributed under the terms of the Creative
Commons Attribution License 4.0 (https://creativecommons.org/licenses/by/4.0/).
formation of the revenue base, budget balance, and
the role of tax revenues in ensuring the fiscal ca-
pacity of communities. Tsymbaliuk I., Pavlikha N.,
and Korneliuk O. [2] analyze local budgets as a
basis for the financial autonomy and compe-
titiveness of territories, while Vlasiuk N. and Pi-
kulyk O. [3] emphasize their importance for re-
gional development and for combining current fi-
nancing with development objectives. Lysiak L., Ka-
chula S., Hrabchuk O., Filipova M., and Kushnir A.
[4] assess the financial sustainability of local
budgets in Ukraine, emphasizing the importance
of revenue stability, expenditure balance, and the
ability of local budgets to maintain financial
capacity under changing socio-economic con-
ditions.
Researchers pay particular attention to the
functioning of local budgets under wartime
conditions. Furyk I. [5] examines the shift in budget
priorities, the growing role of protected expen-
ditures, and the limitation of investment oppor-
tunities during the war period. Khodan M. and
Burtnyak I. [6] analyze the adaptation strategies
of local budgets in Ukraine during wartime,
including the search for additional sources of fun-
ding to maintain municipal services. Rabino-
vych M., Brik T., Piddubnyi I. and co-authors [7]
investigate the factors of budget robustness of local
self-government bodies, while Voznyak H.,
Patytska K., Mulska O., Zherebylo I., and Soro-
kovyi D. [8] examine the resilience of territorial
communities through tax revenues, transfers, and
mechanisms of budgetary adaptation.
The comparative dimension of this issue is
presented in the work of Pasichnyi M., Nepyta-
liuk A., Poliakov M., Obukhov R., Khachatrian V.,
and Stratiichuk V. [9], who analyze the fiscal
capacity of local authorities in Ukraine and EU
Member States. In international literature,
Iliopoulos P. and De Witte K. [10] study the
structure of local expenditures and budgetary
trade-offs among social services, infrastructure,
administration, and development programs.
Neuhuber T., Getzner M., and Brоthaler J. [11]
emphasize the relationship between social
expenditures, fiscal resilience, and the long-term
fiscal sustainability of local authorities. Kandu-
la S. and Przybylska J. [12], using Polish muni-
cipalities as an example, show that crisis conditions
require local budgets to be flexible and to preserve
the financing of basic services, whereas Makkonen
T., Vartiainen N., Rauhut D., and co-authors [13]
link local government expenditure to the qua-
lity of life of the population. Kis-Katos K. and
Sjahrir B. S. [14], based on the case of Indonesia,
demonstrate that fiscal and political decentra-
lization can significantly influence local public
investment, which is important for understanding
how the redistribution of powers and financial
resources affects the expenditure priorities of local
authorities. Keudel O. and Huss O. [15], analyzing
Ukrainian communities in the context of internal
displacement, demonstrate the importance of
mobilizing financial, organizational, and social
resources for crisis response.
Contemporary studies mainly examine local
budgets in terms of fiscal capacity, budgetary
sustainability, tax base formation, crisis mana-
gement, and investment capacity. However, the
relationship between tax revenues, expenditure
priorities, protected items, and the ratio between
current and capital expenditures at the level of a
specific territorial community under wartime
conditions remains insufficiently explored. This
determines the relevance of studying the budget
policy of the Berehove City Territorial Commu-
nity in 2021—2025.
FORMULATION OF THE OBJECTIVES
OF THE ARTICLE (TASK STATEMENT)
The purpose of the article is to analyze the
functional structure and expenditure priorities of
the budget of the Berehove City Territorial Com-
munity in 2021—2025, identify changes in the
economic and functional structure of expen-
ditures, and assess the impact of wartime condi-
tions on the transformation of the community's
budget policy. To achieve this purpose, the
following tasks are set: to analyze the dynamics of
the total volume of community budget expen-
ditures; to assess the ratio between the general and
special funds; to examine the economic structure
of general fund expenditures; to characterize the
functional structure of expenditures by major
areas of financing; to determine the role of
protected expenditures in ensuring budgetary
stability; and to identify the specific features of the
strengthening of the capital component in 2025.
SUMMARY OF THE MAIN RESEARCH
MATERIAL
The empirical basis of the study consists of
explanatory notes to the annual reports on the
execution of the budget of the Berehove City
Territorial Community for 2021—2025. The study
applies methods of structural and dynamic
analysis, comparison, generalization, and grou-
ping. The use of these methods is appropriate
because the analysis of local budgets is commonly
linked to the assessment of fiscal capacity, financial
autonomy, regional development functions, and
the comparative fiscal potential of local authorities
АГРОСВІТ № 10, 2026
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Commons Attribution License 4.0 (https://creativecommons.org/licenses/by/4.0/).
[1; 2; 3; 9]. The normative basis of the study is
formed by the provisions of the Budget Code of
Ukraine, which define the principles of the
formation and execution of local budgets [16]. The
factual information base is composed of the official
annual reports on the execution of the community
budget for 2021—2025 [17].
An important precondition for the formation of
the community's expenditure policy was the dyna-
mics of tax revenues. In 2021, the amount of taxes
and fees of the budget of the Berehove City Ter-
ritorial Community amounted to UAH 282.9 million;
in 2022, to UAH 284.1 million; in 2023, to UAH
361.9 million; in 2024, to UAH 330.4 million; and
in 2025, it increased to UAH 662.8 million. The
main components of the tax base remained per-
sonal income tax, local taxes and fees, and excise
tax. This dynamic indicates that the community's
fiscal capacity was shaped by both its own
economic activity and changes in budgetary and
tax legislation during the wartime period.
At the same time, the assessment of expenditure
priorities requires examining how accumulated
budget resources were distributed between
current needs and development-oriented expen-
ditures. Therefore, the first stage of the analysis is
to summarize the execution of community budget
expenditures by fund and protected items in
2021—2025 (Table 1).
The data in Table 1 show that during the period
under study, expenditure dynamics were uneven
but generally upward. In 2022, compared with
2021, executed expenditures decreased by UAH
34.9 million, which was associated with the begin-
ning of the full-scale war, the revision of budget
priorities, and restrictions on a number of
development expenditures. In 2023, the commu-
nity restored the pace of expenditure activity, and
in 2024 it maintained a high level of financing for
socially significant areas. The sharpest increase
occurred in 2025, when executed expenditures
exceeded the 2024 level by more than UAH
319 million.
A key characteristic of the community's
expenditure policy was the consistently high share
of protected expenditures in the general fund. Even
amid changes in the budgetary environment and
the growing investment component, protected
items accounted for between 85.5% and 92.5% of
the general fund. This means that the community
primarily ensured the payment of wages, utilities
and energy costs, food, social security, and other
mandatory payments. Thus, the local budget
retained a clear social orientation, while
development financing was carried out mainly
within the special fund [17]. This is consistent with
general approaches to ensuring budgetary
sustainability, fiscal resilience, and adaptation of
local budgets in times of crisis and war [4; 5; 6; 8;
11]. This pattern also corresponds to international
evidence showing that crisis conditions require
local budgets to remain flexible while preserving
the financing of essential municipal services and
supporting the quality of life of the population [12;
13]. Further analysis is conducted in functional
terms, as this makes it possible to assess which areas
of financing remained priorities for the community
under martial law and budgetary adaptation. The
main functional areas of expenditures are
summarized in Table 2.
Year
Executed expenditures,
UAH thousand
General fund,
UAH thousand
Special fund,
UAH thousand
Share of protected expenditures
in the general fund, %
2021 439 262.5 354 989.1 84 273.4 92.5
2022 404 370.3 387 453.2 16 917.1 90.3
2023 516 431.4 406 057.1 110 374.3 85.5
2024 502 250.2 440 371.5 61 878.7 86.9
2025 821 299.2 480 030.5 341 268.7 86.4
Table 1. Main indicators of the expenditure side of the budget of the Berehove City Territorial
Community in 2021—2025
Source: compiled by the authors based on [17].
Function 2021 2022 2023 2024 2025
Public administration 47 159.1 49 890.9 56 878.1 71 867.7 74 075.5
Education 276 273.2 275 410.8 318 165.6 306 611.7 442 215.3
Healthcare 7 474.9 9 219.1 10 402.1 12 926.1 182 693.7
Social protection and social security 9 853.3 11 058.7 24 909.2 19 591.9 17 810.7
Culture and arts 60 908.6 7 732.9 12 142.8 11 342.4 11 805.0
Physical culture and sports 2 161.8 1 980.3 3 520.9 2 748.6 3 601.3
Housing and utilities 19 936.5 20 796.6 36 196.0 39 056.1 51 763.4
Economic activity 13 497.8 2 925.4 26 346.3 25 126.2 17 720.1
Table 2. Functional structure of community budget expenditures by major areas, UAH thousand
Source: calculated by the authors based on [17].
Note: The table presents the main functional areas of expenditures; certain other expenditures and interbudgetary transfers are not detailed.
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The functional structure of expenditures clear-
ly demonstrates that education remained the main
priority of the community budget throughout the
entire period. Total education expenditures ranged
from UAH 275.4 million in 2022 to UAH 442.2 mi-
llion in 2025. This dynamic is explained not only by
the significant share of the network of educational
institutions, but also by the fact that the local budget
financed preschool education, general secondary
education, extracurricular and art schools, as well
as individual investment projects and measures
financed through educational subventions and the
special fund. It is noteworthy that even in 2022, when
the community's total expenditures declined,
education did not lose its status as the key area of
financing. In 2023—2024, education expenditures
stabilized at more than UAH 300 million, while in
2025 they increased sharply due to a substantial rise
in the special fund. In particular, the 2025 reporting
recorded large-scale capital expenditures in the
general secondary education system, most notably
the recognition of construction works for the new
building of the Gаbor Bethlen Hungarian
Gymnasium in Berehove in the amount of UAH
110,742.2 thousand as a charitable contribution.
Public administration was another important area
of expenditure policy. In 2021—2025, expenditures
under this function increased from UAH 47.2 million
to UAH 74.1 million. This dynamic can be explained
by inflationary pressure, higher labor and energy costs,
and the expansion of the community's administrative
tasks under martial law. Although this function did not
dominate the budget structure, it remained necessary
to ensure continuity of administration and coor-
dination of public services. This confirms the
importance of administrative capacity for maintaining
local budget robustness, coordinating municipal
services, and mobilizing organizational resources
under crisis conditions [6; 7; 15].
Healthcare in 2021—2024 was financed mainly
from the general fund, with the main areas in-
cluding payment for utilities and energy resources,
as well as salary supplements. The volume of these
expenditures increased from UAH 7.5 million in
2021 to UAH 12.9 million in 2024. A fundamentally
new stage began in 2025, when total healthcare
expenditures reached UAH 182.7 million. This
increase was almost entirely due to the special
fund, within which the construction of the
"Berehove District Hospital — construction"
facility was completed at a cost of UAH 165,343.2
thousand, and rehabilitation equipment was
purchased in the amount of UAH 1,900.6 thousand.
Although social protection and social security
were smaller than education in absolute terms,
they remained an important stabilizing element of
the local budget. Expenditures in this area
increased from UAH 9.9 million in 2021 to UAH
24.9 million in 2023, after which they decreased
somewhat but remained above the 2021 level. The
significant increase in 2023 was related to
strengthened targeted support, financing of the
territorial center and individual social programs,
as well as the growing role of the special fund. Thus,
during the war period, the social function of the
community budget did not weaken; on the
contrary, it gained greater importance.
In 2025, there was a substantial strengthening
of the capital component of the budget.
However, a significant part of this increase was
caused by one-off large infrastructure projects
and charitable revenues. Therefore, this trend
should be interpreted cautiously: as a mani-
festation of investment activation in a specific
year, rather than as automatic evidence of a
stable long-term change in the budget model. To
deepen the analysis, the economic structure of
general fund expenditures should also be
examined, as it shows the internal composition
of current budget obligations, including wages,
utilities, food expenditures, social security, and
other components.
Expenditure item 2021 2022 2023 2024 2025
Wages and payroll-related charges 304 396.9 307 896.2 306 716.5 334 988.8 362 343.5
Medicines and dressings 10.0 20.0 17.4 17.0 30.0
Food expenditures 2 166.9 3 113.2 4 393.3 7 147.2 8 494.9
Utilities and energy resources 19 034.9 28 005.7 30 806.8 34 438.7 36 867.8
Research and development; specific measures
for implementing state/regional programs
141.8 46.5 44.5 276.2 428.7
Social security 2 561.8 1 973.2 4 430.8 5 461.0 5 489.1
Current transfers to public administration
bodies / other current expenditures*
26 676.8 8 767.5 819.0 455.6 1 109.1
Total general fund expenditures 354 989.1 387 453.2 406 057.1 440 371.5 480 030.5
Table 3. Economic structure of general fund expenditures of the community budget
in 2021—2025, UAH thousand
Source: compiled by the authors based on [17].
* For 2021, the indicator corresponds to the item "other current expenditures" directly reported in the annual report. For 2022—2025,
the indicators are presented according to the economic elements given in the explanatory notes, where current transfers to public
administration bodies are identified separately.
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As shown in Table 3, in 2021—2025 the struc-
ture of general fund expenditures was dominated
by wages and payroll-related charges. Their share
amounted to 85.8% in 2021, 79.5% in 2022, 75.5%
in 2023, 76.1% in 2024, and 75.5% in 2025. This
indicates the labor-intensive nature of services
financed from the local budget, primarily in the
areas of education, culture, administration, and
social protection. At the same time, the gradual
decline in the share of wages compared with 2021
points to a relative expansion of other areas of
financing, including utility costs, food expen-
ditures, and other current needs.
The ratio between the general and special
funds is important for assessing the expenditure
model of the community, as it shows how budget
resources were distributed between current
financing and development-related expen-
ditures. In this context, the special fund reflects
the extent to which the community was able to
finance capital and investment-oriented needs
alongside the regular functioning of budgetary
institutions. This approach is consistent with
studies that emphasize the importance of local
expenditure structure and fiscal decentralization
for strengthening public investment at the local
level [10; 14]. Table 4 summarizes the changes
in the ratio between the general and special
funds in 2021—2025.
Table 4 shows that the share of the special fund
in executed expenditures decreased from 19.2% in
2021 to 4.2% in 2022, reflecting the reorientation
of the budget toward priority current needs at the
beginning of the full-scale war. In 2023—2024, its
role partially recovered, while in 2025 it reached
41.6%. This indicates a significant strengthening of
the investment component of the budget, although
this change was largely associated with specific
capital projects and charitable revenues rather
than a fully stabilized long-term budget model.
Overall, the expenditure model of the Berehove
City Territorial Community in 2021—2025
combined two logics: ensuring social continuity
through the financing of protected items and
gradually expanding development-oriented
expenditures.
CONCLUSIONS AND PROSPECTS
FOR FURTHER RESEARCH IN THIS AREA
The study has established that in 2021—2025
the budget of the Berehove City Territorial Com-
munity retained a clear social orientation, with
protected expenditure items and education
remaining the dominant priorities. Throughout the
analyzed period, education was the largest area of
financing, which confirms its central role in the
community's expenditure policy. Martial law did
not lead to a reduction in the main socially
significant expenditures, but it changed the
dynamics and structure of budget execution. In
2022, investment activity declined due to wartime
adaptation, while in 2023—2024 expenditure
volumes gradually recovered. In 2025, the capital
component strengthened significantly through the
sharp increase in the special fund and capital
expenditures. However, since this growth was
largely related to large infrastructure projects and
charitable revenues, it should be interpreted as
investment activation in a specific year rather than
as a final transition to a stable new budget model.
The Berehove City Territorial Community
demonstrates a model that combines social
resilience with the gradual strengthening of the
investment component of the local budget. Further
research should focus on evaluating the effec-
tiveness of individual expenditure programs and
the results of capital investments by sector.
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Special fund,
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462
АГРОСВІТ № 10, 2026
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Отримано редакцією журналу / Received: 06.05.26
Прорецензовано / Revised: 15.05.26
Дата публікації / Published: 21.05.26
|
| id | www_nayka_com_ua-article-10349 |
| institution | Agrosvit |
| keywords_txt_mv | keywords |
| language | English |
| last_indexed | 2026-06-09T01:02:15Z |
| publishDate | 2026 |
| publisher | ДКС Центр |
| record_format | ojs |
| resource_txt_mv | wwwnaykacomua/72/fa6a45f20f5a7fa9bfcce3e4605fb772.pdf |
| spelling | www_nayka_com_ua-article-103492026-06-08T08:39:19Z FUNCTIONAL STRUCTURE AND EXPENDITURE PRIORITIES OF THE BUDGET OF THE BEREHOVE CITY TERRITORIAL COMMUNITY IN 2021—2025 ФУНКЦІОНАЛЬНА СТРУКТУРА ТА ВИДАТКОВІ ПРІОРИТЕТИ БЮДЖЕТУ БЕРЕГІВСЬКОЇ МІСЬКОЇ ТЕРИТОРІАЛЬНОЇ ГРОМАДИ У 2021—2025 РОКАХ Лоскоріх, Г. Л. Перчі, О. Ф. ДКС Центр 2026-05-21 Article Article application/pdf https://www.nayka.com.ua/index.php/agrosvit/article/view/10349 10.32702/2306-6792.2026.10.456 Журнал "Агросвіт"; № 10 (2026): АГРОСВІТ; 456-463 Agrosvit; No. 10 (2026): AGROSVIT; 456-463 2306-6792 10.32702/2306-6792.2026.10 en https://www.nayka.com.ua/index.php/agrosvit/article/view/10349/10493 Авторське право (c) 2026 Журнал "Агросвіт" |
| spellingShingle | Лоскоріх, Г. Л. Перчі, О. Ф. ФУНКЦІОНАЛЬНА СТРУКТУРА ТА ВИДАТКОВІ ПРІОРИТЕТИ БЮДЖЕТУ БЕРЕГІВСЬКОЇ МІСЬКОЇ ТЕРИТОРІАЛЬНОЇ ГРОМАДИ У 2021—2025 РОКАХ |
| title | ФУНКЦІОНАЛЬНА СТРУКТУРА ТА ВИДАТКОВІ ПРІОРИТЕТИ БЮДЖЕТУ БЕРЕГІВСЬКОЇ МІСЬКОЇ ТЕРИТОРІАЛЬНОЇ ГРОМАДИ У 2021—2025 РОКАХ |
| title_alt | FUNCTIONAL STRUCTURE AND EXPENDITURE PRIORITIES OF THE BUDGET OF THE BEREHOVE CITY TERRITORIAL COMMUNITY IN 2021—2025 |
| title_full | ФУНКЦІОНАЛЬНА СТРУКТУРА ТА ВИДАТКОВІ ПРІОРИТЕТИ БЮДЖЕТУ БЕРЕГІВСЬКОЇ МІСЬКОЇ ТЕРИТОРІАЛЬНОЇ ГРОМАДИ У 2021—2025 РОКАХ |
| title_fullStr | ФУНКЦІОНАЛЬНА СТРУКТУРА ТА ВИДАТКОВІ ПРІОРИТЕТИ БЮДЖЕТУ БЕРЕГІВСЬКОЇ МІСЬКОЇ ТЕРИТОРІАЛЬНОЇ ГРОМАДИ У 2021—2025 РОКАХ |
| title_full_unstemmed | ФУНКЦІОНАЛЬНА СТРУКТУРА ТА ВИДАТКОВІ ПРІОРИТЕТИ БЮДЖЕТУ БЕРЕГІВСЬКОЇ МІСЬКОЇ ТЕРИТОРІАЛЬНОЇ ГРОМАДИ У 2021—2025 РОКАХ |
| title_short | ФУНКЦІОНАЛЬНА СТРУКТУРА ТА ВИДАТКОВІ ПРІОРИТЕТИ БЮДЖЕТУ БЕРЕГІВСЬКОЇ МІСЬКОЇ ТЕРИТОРІАЛЬНОЇ ГРОМАДИ У 2021—2025 РОКАХ |
| title_sort | функціональна структура та видаткові пріоритети бюджету берегівської міської територіальної громади у 2021—2025 роках |
| url | https://www.nayka.com.ua/index.php/agrosvit/article/view/10349 |
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