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Modern transformational changes occurring in the socio-economic life of countries are conditioned by the evolution of information and communication technologies, the deployment of globalization, decentralization, the strengthening of the openness policy and the increase of efficiency of use and hence the transition from a bureaucratic model of government to a consensus model, a built model. implementation of entrepreneurial management mechanisms in providing social services to the population actualize the need for rethinking and justification the structure of public finance in the new environment. On the basis of systematic analysis, the theoretical aspects of «public finances» are revealed in the article, their structure is substantiated and the necessity of application in scientific circulation as an important dominant of civil society is proved. It is emphasized that the essential characteristics of this definition are revealed by the existence of financial and economic relations between the population, the state, other public institutions and economic entities regarding the formation, distribution, and use of public funds to meet the public needs of the population. It is shown that the structure of public finances is formed by state and local finances, finances of communal enterprises and state corporations, finances of enterprises and organizations of communal ownership, extrabudgetary trust funds and public funds. Among the dominant features of public finances in the context of modern transformations are transparency and imperative character. It has been argued that the vector of public finance reform must continue to be decentralization, which, in addition to the redistribution of resources and powers, should promote the extension of the financial powers of local governments, increase the transparency of both public and local finances, and raise public accountability. the public sector and improving the quality of life of the population.

It is substantiated that the decrease due to the robotization of manufacturing process of the number of working places, should aim the state for the need to revise the tax system and change the approaches to financing free access of citizens to public goods. The robotization and automation of manufacturing process must be taxed, and the appropriate funds should be directed at the social security of citizens. These funds should be directed in accordance with the newly adopted laws on professional, spiritual, cultural and physical development of the individual through the creation of a system of free access to public goods. The robotization and automation of manufacturing process should be aimed at facilitating and improving the lives and health of workers, in particular by reducing the workplaces in hazardous, harmful and difficult working conditions, which requires appropriate changes to labor legislation. Free from work time appeared due to robotization and automation of the manufacturing process should be aimed at the training of workers, and it should also get its regulatory consolidation. There are defended the following key ideas in the article: 1) taxation of roboters’ work in proportion to reduced workplaces; 2) the formation, distribution and use of tax revenues from robotization should be subordinated to social goals based on the principles of «justice» and «social function of property». The funds from the taxation of robots should be aimed at ensuring standards of decent life such as: education, health, culture, security; 3) the states should stimulate the primary robotization of manufacturing processes conducted in hazardous, unsafe and difficult working conditions. For example, the manufacturing processes carried out in contaminated with harmful substances in the sites; underground work; work at low or high temperatures; heavy work related to lifting and moving loads etc.; 4) today it is necessary to reform the system of education and training of specialists in accordance with the perspective needs of labor market, where continuity of training should become the basis for professional development of the employee.

The article considers the necessity of financial logistic coordination, which involves attracting financial resources in those subsystems of the territories that are most favorable for the rational use of socio-ecological and economic resources, their reproduction, achievement of socio-ecological and economic security and increase in logistics efficiency. It is determined that in order to solve territorial communities’ functioning issues and to ensure their development there is a need to combine local, state and private finances. Effective financial coordination will make it possible to use the resources of the territories efficiently, reduce the use of territories' external resources sub-systems and maximize the provision of their functioning by internal resources. The main resources, revenues and expenditures that provide financial logistics of the territories in Ukraine are estimated. The first results from the implementation of decentralization reform revealed a number of issues: the dependence of Ukraine's local finances on public finances, the social orientation of expenditures etc.. The necessity of completing the process of inter-budgetary relations decentralization and coordination was singled out. The authors identified necessary changes on the state level in order to improve coordination of financial flows and development of the territories. Financial logistics coordination at the local level should solve a number of problems: filling of local budgets with their own financial resources; regulation of prices and tariffs for utilities; increase of communal enterprises and institutions financing; increase of capital expenditures in the spheres of local governments improvement and modernization; investment attraction ; improve the use of local debt securities.