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Topicality. Territorial communities as centers of self-organization and self-governance of the society must have significant economic potential to maintain their own ability and self-sufficiency for successful implementation of the economic, social and other functions, assigned to them. Particularly relevant is the issue of regulatory support for the economic development of territorial communities for the region of the Ukrainian Danube - a place of concentration of significant natural and economic resources, geopolitical prospects for development, as well as internal and transboundary challenges. Low indicators of the socio-economic development of the communities in the Danube region determine significance of tax regulation of economic activity, according to fast and systematic nature of the action of fiscal stimulants. The possibilities of modern process of power decentralization, of local self-government system reforming and budgetary system allow the use of tax instruments as levers of support for the development of united territorial communities and actualize the need to determine the scientific principles of tax regulation of territorial communities (on the example of the Ukrainian Danube).Aim and tasks. The purpose of the article is to identify the conceptual framework for the regulating of the economic development of territorial communities through tax instruments, for example, local taxes and fees, management of which is possible at the local level due to modern changes in budget legislation caused by the reform of local self-governance. Conceptual principles of tax regulation of economic development of territorial communities (on the example of the Ukrainian Danube) should be identified and disclosed in the aspect of the implementation of the European ideology of tax investment competition of territories that are promising for the implementation of certain projects as a lever for supporting of the development of economic growth. Measures of tax regulation of investment development of territorial communities are proposed to be developed and implemented taking into account the new institutional capacity that opens the process of decentralization and on the basis of world experience.Research results. The conceptual principles of tax support for the development of territorial communities with help of investment activity stimulation, promotion and implementation of investment projects, taking into account the influence of decentralization processes, are considered. The possibility of the using of local taxes as tools for business activity regulation of the territorial communities is substantiated by the newest institutional transformations that take place through the process of voluntary association of territorial communities in Ukraine and the Black Sea region, in particular, the general conceptual framework for tax regulation is defined. On the basis of the analysis of statistical data on investment and general economic development of Ukraine, Odesa region and the Danube region, it was established that the level of socio-economic development of regions and territorial communities is 4-5 times lower than of towns – regional centers. Despite numerous measures to intensify investment development, there is no significant progress in economic recovery stimulation. The experience of implementation of such measures to stimulate business activity as creation of special (free) economic zones, granting of tax privileges to economic entities by branch, territorial and other features is analyzed, and the level of effectiveness of such regulators is low. The classification of types of tax incentives for the development of territorial communities according to the degree of concentration and localization is proposed. Based on the study of the best world practices and given the results of logical analysis, it has been established that the most promising for the territorial communities are project-oriented levers of tax incentives for socio-economic development. A set of measures to promote the implementation of investment projects in the community on the basis of the use of local taxes, such as: land tax, transport tax, environmental taxes, excise taxes and non-local tax on personal incomes, is proposed.Conclusions. It has been established that taxes as fast and effective levers of regulation of economic activity should be used to stimulate the socio-economic development of territorial communities on a well-founded scientific basis and using the principles of systemicity, purposefulness and priority. The conceptual framework, the system of principles, mechanisms and instruments for tax incentives for socio-economic development of territorial communities constitute the subject and the prospects for further research in this direction.

CONCEPTUAL PRINCIPLES OF TAX REGULATION OF ECONOMIC DEVELOPMENT OF TERRITORIAL COMMUNITIES (EXAMPLE OF THE DANUBE REGION)