{"id":"https://openalex.org/W7225620560","doi":"https://doi.org/10.32782/2304-0920/3-109-9","title":"SPECIFIC FEATURES OF FINANCING THE EXPENDITURES OF TERRITORIAL COMMUNITY BUDGETS UNDER MARTIAL LAW","display_name":"SPECIFIC FEATURES OF FINANCING THE EXPENDITURES OF TERRITORIAL COMMUNITY BUDGETS UNDER MARTIAL LAW","publication_year":2026,"publication_date":"2026-11-09","ids":{"openalex":"https://openalex.org/W7225620560","doi":"https://doi.org/10.32782/2304-0920/3-109-9"},"language":"en","primary_location":{"id":"doi:10.32782/2304-0920/3-109-9","doi":"https://doi.org/10.32782/2304-0920/3-109-9","is_oa":false,"landing_page_url":"https://doi.org/10.32782/2304-0920/3-109-9","pdf_url":null,"source":{"id":"https://openalex.org/S4210187291","display_name":"Odessa National University Herald Economy","issn_l":"2304-0920","issn":["2304-0920","2664-696X"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Odesa National University Herald. Economy","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5118599200","display_name":"Pavlo A. Moroz","orcid":"https://orcid.org/0009-0009-2711-6795","observed_orcids":["https://orcid.org/0009-0009-2711-6795"]},"institutions":[{"id":"https://openalex.org/I189238007","display_name":"Taras Shevchenko National University of Kyiv","ror":"https://ror.org/02aaqv166","country_code":"UA","type":"education","lineage":["https://openalex.org/I189238007"]}],"countries":["UA"],"is_corresponding":false,"raw_author_name":"Pavlo Moroz","raw_affiliation_strings":["Taras Shevchenko National University of Kyiv"],"raw_orcid":"https://orcid.org/0009-0009-2711-6795","affiliations":[{"raw_affiliation_string":"Taras Shevchenko National University of Kyiv","institution_ids":["https://openalex.org/I189238007"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5161331857","display_name":"Nazariy Savchenko","orcid":"https://orcid.org/0009-0009-0475-492X","observed_orcids":["https://orcid.org/0009-0009-0475-492X"]},"institutions":[{"id":"https://openalex.org/I189238007","display_name":"Taras Shevchenko National University of Kyiv","ror":"https://ror.org/02aaqv166","country_code":"UA","type":"education","lineage":["https://openalex.org/I189238007"]}],"countries":["UA"],"is_corresponding":false,"raw_author_name":"Nazariy Savchenko","raw_affiliation_strings":["Taras Shevchenko National University of Kyiv"],"raw_orcid":"https://orcid.org/0009-0009-0475-492X","affiliations":[{"raw_affiliation_string":"Taras Shevchenko National University of Kyiv","institution_ids":["https://openalex.org/I189238007"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I189238007"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"31","issue":"3(109)","first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11461","display_name":"Local Government Finance and Decentralization","score":0.5898000001907349,"subfield":{"id":"https://openalex.org/subfields/3320","display_name":"Political Science and International Relations"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11461","display_name":"Local Government Finance and Decentralization","score":0.5898000001907349,"subfield":{"id":"https://openalex.org/subfields/3320","display_name":"Political Science and International Relations"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13172","display_name":"Economic Issues in Ukraine","score":0.4036000072956085,"subfield":{"id":"https://openalex.org/subfields/2000","display_name":"General Economics, Econometrics and Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12446","display_name":"Economic Growth and Fiscal Policies","score":0.004699999932199717,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/budget-expenditures","display_name":"budget expenditures","score":0.6970000267028809},{"id":"https://openalex.org/keywords/martial-law","display_name":"martial law","score":0.9959999918937683},{"id":"https://openalex.org/keywords/municipal-finance","display_name":"local government finance","score":0.75},{"id":"https://openalex.org/keywords/decentralization-reform","display_name":"decentralization reform","score":0.9309999942779541},{"id":"https://openalex.org/keywords/internally-displaced-persons","display_name":"internally displaced persons","score":0.7110000252723694},{"id":"https://openalex.org/keywords/humanitarian-aid","display_name":"humanitarian aid","score":0.7310000061988831},{"id":"https://openalex.org/keywords/public-services","display_name":"public services","score":0.37700000405311584},{"id":"https://openalex.org/keywords/financial-sustainability","display_name":"financial sustainability","score":0.5},{"id":"https://openalex.org/keywords/ukraine","display_name":"Ukraine","score":0.4169999957084656},{"id":"https://openalex.org/keywords/russia-ukraine-war","display_name":"Russian invasion of Ukraine","score":0.6019999980926514},{"id":"https://openalex.org/keywords/budget-resource-management","display_name":"budget resource management","score":0.4399999976158142}],"concepts":[{"id":"https://openalex.org/C2778719706","wikidata":"https://www.wikidata.org/wiki/Q6501447","display_name":"Local government","level":2,"score":0.57669997215271},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5408999919891357},{"id":"https://openalex.org/C2908647359","wikidata":"https://www.wikidata.org/wiki/Q2625603","display_name":"Population","level":2,"score":0.4880000054836273},{"id":"https://openalex.org/C2778137410","wikidata":"https://www.wikidata.org/wiki/Q2732820","display_name":"Government (linguistics)","level":2,"score":0.46959999203681946},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.4652000069618225},{"id":"https://openalex.org/C100521375","wikidata":"https://www.wikidata.org/wiki/Q2015382","display_name":"Competence (human resources)","level":2,"score":0.4645000100135803},{"id":"https://openalex.org/C178283979","wikidata":"https://www.wikidata.org/wiki/Q274490","display_name":"Public finance","level":2,"score":0.4456000030040741},{"id":"https://openalex.org/C136810230","wikidata":"https://www.wikidata.org/wiki/Q188961","display_name":"Decentralization","level":2,"score":0.4083999991416931},{"id":"https://openalex.org/C2779343474","wikidata":"https://www.wikidata.org/wiki/Q3109175","display_name":"Context (archaeology)","level":2,"score":0.38190001249313354},{"id":"https://openalex.org/C74080474","wikidata":"https://www.wikidata.org/wiki/Q7305975","display_name":"Redistribution (election)","level":3,"score":0.36039999127388},{"id":"https://openalex.org/C48103436","wikidata":"https://www.wikidata.org/wiki/Q599031","display_name":"State (computer science)","level":2,"score":0.3522000014781952},{"id":"https://openalex.org/C2775924081","wikidata":"https://www.wikidata.org/wiki/Q55608371","display_name":"Control (management)","level":2,"score":0.34049999713897705},{"id":"https://openalex.org/C105639569","wikidata":"https://www.wikidata.org/wiki/Q582577","display_name":"Economic policy","level":1,"score":0.33709999918937683},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.3222000002861023},{"id":"https://openalex.org/C2777111884","wikidata":"https://www.wikidata.org/wiki/Q12002092","display_name":"Social security","level":2,"score":0.320499986410141},{"id":"https://openalex.org/C2779455803","wikidata":"https://www.wikidata.org/wiki/Q490933","display_name":"Local community","level":2,"score":0.31679999828338623},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.3100000023841858},{"id":"https://openalex.org/C3116431","wikidata":"https://www.wikidata.org/wiki/Q31728","display_name":"Public administration","level":1,"score":0.3061999976634979},{"id":"https://openalex.org/C2777711530","wikidata":"https://www.wikidata.org/wiki/Q5454403","display_name":"Fiscal sustainability","level":3,"score":0.3061999976634979},{"id":"https://openalex.org/C2779872411","wikidata":"https://www.wikidata.org/wiki/Q1774161","display_name":"International community","level":3,"score":0.3050999939441681},{"id":"https://openalex.org/C62908951","wikidata":"https://www.wikidata.org/wiki/Q1320217","display_name":"Central government","level":3,"score":0.3010999858379364},{"id":"https://openalex.org/C50522688","wikidata":"https://www.wikidata.org/wiki/Q189833","display_name":"Economic growth","level":1,"score":0.28049999475479126},{"id":"https://openalex.org/C66204764","wikidata":"https://www.wikidata.org/wiki/Q219416","display_name":"Sustainability","level":2,"score":0.2802000045776367},{"id":"https://openalex.org/C2777452007","wikidata":"https://www.wikidata.org/wiki/Q715625","display_name":"Martial law","level":3,"score":0.27459999918937683},{"id":"https://openalex.org/C8505890","wikidata":"https://www.wikidata.org/wiki/Q605095","display_name":"Budget constraint","level":2,"score":0.26919999718666077},{"id":"https://openalex.org/C107645774","wikidata":"https://www.wikidata.org/wiki/Q5467169","display_name":"Human resources","level":2,"score":0.2678999900817871},{"id":"https://openalex.org/C21931767","wikidata":"https://www.wikidata.org/wiki/Q8798","display_name":"Ukrainian","level":2,"score":0.2662999927997589},{"id":"https://openalex.org/C2778069335","wikidata":"https://www.wikidata.org/wiki/Q32098","display_name":"Sanctions","level":2,"score":0.2639999985694885},{"id":"https://openalex.org/C2779931205","wikidata":"https://www.wikidata.org/wiki/Q1566674","display_name":"Balanced budget","level":3,"score":0.2639000117778778},{"id":"https://openalex.org/C79434189","wikidata":"https://www.wikidata.org/wiki/Q7315830","display_name":"Resource mobilization","level":4,"score":0.25519999861717224},{"id":"https://openalex.org/C2780269213","wikidata":"https://www.wikidata.org/wiki/Q271855","display_name":"Government budget","level":3,"score":0.2542000114917755}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.32782/2304-0920/3-109-9","doi":"https://doi.org/10.32782/2304-0920/3-109-9","is_oa":false,"landing_page_url":"https://doi.org/10.32782/2304-0920/3-109-9","pdf_url":null,"source":{"id":"https://openalex.org/S4210187291","display_name":"Odessa National University Herald Economy","issn_l":"2304-0920","issn":["2304-0920","2664-696X"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Odesa National University Herald. Economy","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/16","score":0.9595999717712402,"display_name":"Peace, justice, and strong institutions"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W4413022735","https://openalex.org/W4416938559","https://openalex.org/W7171875154","https://openalex.org/W7133194669","https://openalex.org/W4405648350","https://openalex.org/W4408389008","https://openalex.org/W7160711059","https://openalex.org/W4407139019","https://openalex.org/W4293451567","https://openalex.org/W4388541679"],"abstract_inverted_index":{"The":[0,19,91,126],"article":[1],"presents":[2],"theoretical":[3],"provisions":[4],"and":[5,36,82,87,111,119,162,206,226,274],"practical":[6,253],"recommendations":[7,254],"for":[8,188,217],"optimizing":[9],"the":[10,24,31,58,61,67,76,80,102,130,165,185,194,200,213,234,242,249,257,260],"expenditures":[11,71,97,135,267],"of":[12,26,34,60,64,72,79,93,123,132,136,153,167,172,176,202,236,245,251,259,262,271],"territorial":[13,53,73,94,137,264],"community":[14,54,95,265],"budgets":[15,222],"under":[16,139],"martial":[17,140],"law.":[18],"study":[20,127],"aims":[21],"to":[22,104,145,148,192,212],"increase":[23,51,92],"efficiency":[25,261],"budget":[27,55,70,96,134,173,266],"resources":[28],"management,":[29],"ensure":[30,75,256],"financial":[32],"sustainability":[33],"communities,":[35],"support":[37,114],"their":[38],"socio-economic":[39,243],"development.":[40],"It":[41],"is":[42,191],"revealed":[43],"that":[44,129,208],"since":[45],"2022":[46],"there":[47],"was":[48,98],"a":[49,269],"significant":[50],"in":[52,197],"expenditures.":[56,223],"In":[57],"context":[59],"full-scale":[62,124],"invasion":[63],"Ukraine":[65],"by":[66,101,219],"Russian":[68],"Federation,":[69],"communities":[74,138],"basic":[77],"needs":[78],"population":[81],"providing":[83],"social,":[84,207],"educational,":[85],"medical":[86],"other":[88,121],"public":[89,180],"services.":[90],"driven":[99],"also":[100],"need":[103],"restore":[105],"local":[106,143,214,221,227,237],"infrastructure,":[107],"provide":[108],"social":[109],"assistance":[110],"humanitarian":[112],"support,":[113],"internally":[115],"displaced":[116],"persons":[117],"(IDPs),":[118],"address":[120],"challenges":[122,273],"war.":[125],"concludes":[128],"specifics":[131],"financing":[133,152,218,263],"law":[141],"require":[142],"governments":[144],"take":[146],"action":[147],"optimize":[149],"budgets,":[150],"prioritize":[151],"critically":[154],"important":[155],"areas,":[156],"attract":[157],"government":[158,190,215,228],"transfers,":[159],"international":[160],"aid":[161],"grants,":[163],"control":[164,181],"use":[166,175],"loans,":[168],"flexible":[169],"planning,":[170],"redistribution":[171],"expenditures,":[174],"electronic":[177],"monitoring":[178],"systems,":[179],"etc.":[182],"Despite":[183],"wartime,":[184],"relevant":[186],"issue":[187],"Ukrainian":[189],"complete":[193],"decentralization":[195],"reform,":[196],"particular,":[198],"updating":[199],"list":[201],"functions,":[203],"including":[204],"economic":[205],"will":[209,232,255],"be":[210],"transferred":[211],"authorities":[216],"its":[220],"Designing":[224],"state":[225],"human":[229],"resource":[230],"programs":[231],"enhance":[233],"competence":[235],"authorities\u2019":[238],"managers,":[239],"thereby":[240],"accelerating":[241],"recovery":[244],"these":[246,252],"territories.":[247],"Thus,":[248],"implementation":[250],"improvement":[258],"during":[268],"period":[270],"wartime":[272],"prolonged":[275],"uncertainty.":[276]},"counts_by_year":[],"updated_date":"2026-11-11T12:16:26.678958","created_date":"2026-11-10T00:00:00"}
