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The article analyzes the effectiveness of financial management of the development of territorial communities in terms of assessing their investment potential. The problems and directions of solving the tasks are given, which is indicated in the "Concept of reforming local self-government and territorial organization of power". The state of the revenue side of local budgets in Ukraine as a whole and, in particular, in the Odesa region is analyzed. Sources of income and trends in the structure of funding for the period 2018-2021 are considered. [ABSTRACT FROM AUTHOR]