STRUCTURAL AND TYPOLOGICAL ANALYSIS OF LOCAL BUDGET REVENUE AND EXPENDITURE

The article presents a structural and typological analysis of the revenue and expenditure components of local budgets within the context of budget system transformation and the strengthening of fiscal decentralization. The relevance of the study is обусловлена the need to ensure the financial capacity of territorial communities, improve the efficiency of budget resource allocation, and develop a sustainable model of local development under conditions of economic instability and wartime challenges.The purpose of the study is to identify the structural characteristics of revenue formation and expenditure allocation in local budgets, determine their typological features, and assess the impact of budget structure on the financial self-sufficiency of territorial communities. The research methodology is based on a комплекс of general scientific and special methods, including structural analysis to determine the proportion of individual revenue and expenditure components; comparative analysis to examine dynamic changes; typological classification to group local budgets according to revenue sources and expenditure priorities; and generalization and systematization to formulate theoretical conclusions.The findings indicate that the revenue side of local budgets is characterized by an increasing role of tax revenues, particularly personal income tax, local taxes and fees, as well as intergovernmental transfers from the state budget. It is established that the revenue structure largely depends on the economic potential of the region, the level of entrepreneurial activity, and demographic characteristics of the territory. The expenditure structure demonstrates the predominance of socially oriented spending, including financing of education, healthcare, social protection, and housing and communal services. At the same time, there is a growing share of expenditures allocated to security measures and the support of critical infrastructure.The study substantiates that typological differences among local budgets are manifested in the ratio of own and assigned revenues, the level of fiscal dependency, and the prioritization of specific expenditure areas. It is concluded that the effectiveness of local budget functioning depends on the balance between revenue and expenditure structures, rational financial planning, and the improvement of intergovernmental fiscal relations.The practical significance of the research lies in the possibility of applying the findings by local government authorities to optimize budget planning, enhance transparency in financial management, and develop strategies for sustainable community development.