ASSESSMENT OF THE LEVEL OF REVENUE DECENTRALIZATION AND OPTIMAL COST MANAGEMENT OF LARGE COMMUNITIES OF RA (IN THE EXAMPLE OF CHARENTSAVAN COMMUNITY OF KOTAIK REGION, RA)

Abstract

The research subject is the assessment of the impact of RA administrative territorial reforms from the point of view of decentralization of community income and optimal cost management. The object of the research is the revenues and costs of Charentsavan community of Kotayk marz, RA.

The objective of the research is to evaluate the impact of enlargement on the level of revenue decentralization and optimal cost management of Charentsavan community by calculating the change in the share of own revenue in total revenue and the changes in the expenditure on the municipality’s staff (before and after enlargement). The main tasks of the research are to analyze the main indicators of revenue decentralization of the Charentsavan community for 2012-2022, their absolute and relative values and to give a summary assessment, as well as to study the change of salary funds and positions of the staff of the Charentsavan municipality in the conditions of the enlargement of the communities, to present proposals for the improvement of the sector. The main results of the research in the conditions of the current challenges of the expansion of communities aim to contribute to the assessment of their impact on the dynamics of the increase/decrease of own revenue in the revenue of a specific community, as well as to the evaluation of the optimization level of cost management in the cut before and after the enlargement, as well as to the further implementation of similar analyses. The novelty of the research, in contrast to other articles, lies in the fact that in the co-examination of the administrative territorial reforms implemented in RA since 2015, almost no analysis was carried out that would be aimed at the study of income and expenses on the example of a specific community, before and after the enlargement.