РЕЗИЛЬЄНТНІСТЬ СИСТЕМИ УПРАВЛІННЯ ФІНАНСАМИ ТЕРИТОРІАЛЬНИХ ГРОМАД УКРАЇНИ В УМОВАХ ВОЄННИХ ЗАГРОЗ, RESILIENCE OF THE FINANCIAL MANAGEMENT SYSTEM OF TERRITORIAL COMMUNITIES IN UKRAINE UNDER WARTIME THREATS

<jats:p>The article examines the theoretical foundations and practical aspects of ensuring the resilience of the financial management system of territorial communities in Ukraine under wartime threats. The relevance of the study is determined by the growing challenges faced by local governments due to military actions, including the destruction of infrastructure, population migration, business relocation, changes in local budget revenues, and increased demand for financing security, social protection, and recovery measures. The paper generalizes modern scientific approaches to the interpretation of resilience and substantiates the author's understanding of the resilience of the financial management system of territorial communities as the ability of local governments and financial mechanisms to maintain stable functioning, adapt to external shocks, respond effectively to crises, ensure continuity of budgetary processes, and preserve financial sustainability under conditions of prolonged uncertainty. The key components and characteristics of resilience in local financial management are identified, including financial sustainability, adaptability, flexibility, continuity of functioning, recoverability, financial security, self-sufficiency, diversification of revenues, institutional capacity, innovation, strategic orientation, and social responsibility. Particular attention is paid to the impact of martial law on the transformation of local financial systems and the functioning of territorial communities. The study analyzes the dynamics of revenues of territorial community budgets, regional budgets, and the budget of the city of Kyiv during 2019–2025. The results indicate a generally positive trend in the development of local finances despite wartime challenges and confirm the ability of local governments to adapt to changing conditions and maintain financial stability. The findings demonstrate a relatively high level of resilience of territorial communities, reflected in the preservation of their revenue base and the continuity of public service provision. Based on the obtained results, priority directions for strengthening the resilience of the financial management system of territorial communities are substantiated. These include strengthening local revenue sources, implementing financial risk management mechanisms, diversifying financial resources, expanding digital financial management tools, enhancing institutional capacity, and improving intergovernmental fiscal relations. The implementation of these measures will contribute to strengthening the financial sustainability of territorial communities and increasing their ability to withstand current and future military, economic, and social challenges.</jats:p>