Ukraine's course towards European integration should involve local governments in overcoming a number of problems in the financial support of local communities.However, the activities carried out in the light of the ratification of the Association Agreement with the EU will not include estimates for local government development in Ukraine. But it is the local government as a form of public authority closest to citizens primarily feel the transformational impact in the area of budget support local communities.
Introduction. The article examines the main problems and risks of decentralization in Ukraine. The process of decentralization of public administration and redistribution of powers is analyzed. The importance of decentralization reform in the process of forming local self - government is proved. The essence, content and purpose of decentralization reform are analyzed, as well as the two stages into which the reform is divided. The main tasks of the reform and its advantages are determined. The purpose of the article is to analyze the process of decentralization of power, disclosure of the content and purpose of the reform. Identify the main issues and problems that arise in the process of decentralization reform. Results. Decentralization reform in Ukraine helps to build effective relations between the central government and local governments. Decentralization enables local and regional self-government bodies to expand and strengthen their rights. The main advantages of decentralization reform are certainly the protection of human rights. The efficiency of local self-government bodies has increased, as they have been given local powers. Socio-economic development has also been improved and democratic procedures strengthened. However, in the process of implementing the reform there were certain problems, namely: perception of the reform by the people; inconsistency of powers between executive bodies, governing bodies in united territorial communities, local self-government bodies, district councils and district state administrations; lack of quality staff, low qualification of local governments and employees in the united territorial communities; state control over the activities of local self-government. The results of the decentralization reform have strengthened the interest of local governments in increasing revenues to local budgets, finding reserves to fill them, and improving the efficiency of tax and fee administration. Conclusions. As a result, we can say that decentralization makes it possible to form independent and capable communities. Local governments, thanks to their powers, can independently address issues of local life, the role of citizens, their influence on the processes of decision-making and implementation to ensure the conditions of social and economic development of society have increased. The decentralization reform contributes to the improvement of the lives of Ukrainian citizens, the building of a legal, modern, efficient, competitive state. ; Відзначено, щo рeформа децeнтралізації в Укрaїні сприяє побудові ефективних відносин мiж центральною владою тa органами місцeвого самoврядування. Децeнтралізація дає можливість оргaнам місцeвого та регіонального самоврядування розширити і зміцнити свої права. У даній статті було проаналізовано суть, зміст і мету реформи децентралізації, а також два етапи на які поділяється реформа. Визначено основні завдання рефoрми та її переваги. Досліджено основні проблеми та ризики децентрaлізації в Укрaїні. Проаналізовано процес децентрaлізації державного управління і перерозподіл повноважень. Доведено вaжливість рефoрми децeнтралізації в процeсі формувaння місцeвого самoврядування.
The article is devoted to scientific and theoretical study of the influence of decentralization reform in Ukraine on the territories budget efficiency. The regulatory legislation aimed at implementing decentralization processes are analyzed. The author's definition of the concept "decentralization" is given. It is proposed to consider decentralization influence on the budget efficiency of territories through the prism of three system-forming components, in particular, administrative and territorial, political and financial aspects. The problem of each of these aspects impact is examined in detail and the functional dependence of budget efficiency on them is determined.
As a member of the Council of Europe since 1995, Ukraine has committed itself to respecting European standards, in particular in the field of local and regional democracy, the provisions of the European Charter of Local Self-Government ratified in 1997 and its Additional Protocol on the Right to Participate in Local Government , ratified in 2014. The program "Decentralization and Reform of Local Self-Government in Ukraine" is implemented within the framework of the Council of Europe Action Plan for Ukraine for 2018-2021. The overall goal of the Program is to implement decentralization reform in Ukraine and to form a sustainable system of local self-government. The history of a decentralized state is a history of contradictions related to the search for the best form of organization of state power. Further democratization of society, decentralization of power on the basis of subsidiarity are currently priorities among reforms in Ukraine. As new trends in state-building of our country, the formation of civil society institutions, the optimization of the system of public administration determine the new conditions for the implementation of decentralization, while maintaining the ideas of the rule of law. Modernization of public power should take place in the direction of creating a customer-oriented system of public administration, which will be an integral part of the mechanism of socio-political protection of the population, a factor in increasing its social and political activity. The traditionally established view of decentralization as a process in which independent units are formed within the centralized state, which are the bearers of local self-government (community), requires the development of new approaches to the analysis of its content. The article reveals the content of decentralization of local self-government bodies, the need to transfer to local communities functions that cannot be solved by central authorities. The authors analyze the example of Poland on the path of decentralization reforms. ; Україна як член Ради Європи з 1995 року взяла на себе зобов'язання поважати Європейські стандарти, зокрема, у сфері місцевої і регіональної демократії, положення Європейської хартії місцевого самоврядування, ратифікованої у 1997 році, і її Додаткового протоколу про право участі у справах органу місцевого самоврядування, ратифікованого у 2014 році. Програма «Децентралізація і реформа місцевого самоврядування в Україні» впроваджується у рамках Плану дій Ради Європи для України на 2018-2021 роки. Загальною метою Програми є реалізація децентралізаційної реформи в Україні та формування сталої системи місцевого самоврядування. Історія децентралізованої держави є історією суперечностей, пов'язаних із пошуком найкращої форми організації державної влади. Подальша демократизація суспільства, децентралізація владних повноважень на засадах субсидіарності є на сьогодні пріоритетами серед реформ в Україні. Оскільки нові тенденції у державному будівництві нашої країни, становлення інститутів громадянського суспільства, оптимізація системи публічного управління обумовлюють нові умови реалізації децентралізації за умови збереження ідей правової держави. Модернізація публічної влади повинна відбуватися у напрямі створення клієнтоорієнтованої системи публічного управління, яка буде невід'ємним елементом механізму соціальнополітичного захисту населення, фактором підвищення його соціальної і політичної активності. Традиційно усталений погляд на децентралізацію як на процес, за якого в рамках централізованої держави утворюються самостійні одиниці, що є носіями місцевого самоврядування (громади), потребує вироблення нових підходів до аналізу його змісту. У статті розкривається зміст децентралізації органів місцевого самоврядування, необхідність передачі місцевим громадам функцій, які не можуть вирішуватися центральними органами влади. Авторами проаналізовано приклад Польщі на шляху проведення реформ з децентралізації.
The subject of the study is the justification for the need for further decentralization processes in Ukraine. The aim of the study is to analyze the results of the reform of decentralization of power in Ukraine, to identify the problems and risks that accompany the modern process of decentralization. Research methods. In the work uses a set of scientific methods that reveal the essence of the modern process of decentralization reform, including grouping and benchmarking techniques for building tables; systemic, historical, logical methods that help to reveal the dynamics of decentralization processes and ensure the effectiveness of research. Results of work. Based on the study of the formation of united collectives over the 5 years, it can be argued that the most successful are the territorial associations of cities of regional significance, which have the highest development potential, are less dependent on subsidies, have the ability to form resources from their own sources. For small territorial associations, it is necessary to consider issues regarding their territorial expansion and corresponding increase in population. The field of application of results. System of financial sciences for public administration, economics and public finance management. Conclusions. Decentralization processes in modern conditions of reforming the economy of Ukraine are investigated; problems and risks regarding the further formation of united collectives are examined.
Розглянуто проблеми та перспективи розвитку фінансової децентралізації в Україні. Здійснено аналіз основних показників надходжень до місцевих бюджетів під час проведення фінансової децентралізації. Розроблено пропозиції щодо подальшого здійснення реформ у сфері ефективного використання коштів місцевими органами влади. Обґрунтовано напрями щодо удосконалення відносин між державою та місцевими органами влади у процесі реалізації фінансової децентралізації та її наступних етапів. ; Problem setting. Financial decentralization is an important part of the reforms implemented in this area, which is based on fiscal and tax decentralization. The implementation of transformation changes related to increasing the efficiency of financial resources redistribution at the local level is accompanied by the fact that local issues often raise, which are related to the necessity to increase own funds, optimize revenue and expenditure of budgets, ensure an adequate level of autonomy in the management of finances, etc. These and other issues require special attention from different levels of government, managers, community, academics and society as a whole.Recent research and publications analysis. The issue of financial decentralization is being studied by many scholars, based on its multifaceted and multidimensional nature. In particular, these are such researchers as N. Buck, O. Boiko, H.Vozniak, O. Zvarych, O. Lunina, V. Mamonova, B. Malyniak, A. Melnychuk, P.Ostapenko, I. Patoka, L. Taranhul and others. The issue of financial decentralization is being studied by them deeply enough, but the constant development of society, the incompleteness of reforms in this area, the need for adaptation of Ukrainian realities to European standards requires further thorough scientific research and generalizations.Highlighting previously unsettled parts of the general problem. The purpose of the article is to determine the peculiarities of the implementation of financial decentralization at the present stage, its advantages and disadvantages and to develop on this basis the proposals for further implementation of reforms in the field of efficient use of funds by local authorities in the context of financial decentralization.Paper main body. In the process of studying the regulatory framework, which became the basis for the implementation of the decentralization reform, it was noted that the adoption of the above-mentioned legislative acts provides an opportunity to discuss the idea of a sufficient basis for implementation of reforms in the area of overcoming the problems associated with the insufficient amount of own financial resources of local budgets.The analysis of revenues and running costs of local budgets in Ukraine during financial decentralization was made and it was ascertained that local budget revenues for four years, starting from 2014, increased almost 2.4 times. It is noted that local authorities are directly interested in increasing revenues to local budgets, in implementing measures to find reserves for their filling and improving the efficiency of administration of taxes and fees. It is determined that in 2017 we managed to achieve a significant result – the share of financial resources, which local budgets are receiving from the State Budget reached almost 50%.It is determined that the main advantages of financial decentralization are the financial autonomy of territorial communities in providing their citizens with public goods; creating conditions for better meeting the needs of the local population; increasing the responsibility of local authorities to the population of the respective administrative-territorial units; stimulating the public sector to respond to citizens' demands; formation of an effective system of financial equalization in order to stimulate the development of territories; the growth of competences and qualifications of local authorities in the process of solving the issues of development; balancing the power at different levels of management. There are revealed the following drawbacks of financial decentralization as a complication of the process of redistribution of financial resources through the budget and managing the budget process in general; complexity of coordination of local problems of territorial communities with macroeconomic problems of the country; the emergence of regional fiscal discrepancies; reduction of centralized budget control over the formation and efficient allocation of budgetary resources; restriction of centralized equalization of income and expenditure parts of the budgets of territorial communities. It has been proved that the complication of the process of redistribution of financial resources through the consolidated budget of the country is one of the main shortcomings of financial decentralization at present and is one of the problems of managing the budget process in general.It is determined that in order to minimize the disadvantages of financial decentralization, it is necessary to: eliminate the disadvantages of forming local budgets in order to increase the autonomy of local authorities; create conditions for local authorities to effectively carry out functions of public authority; maximally take into account the needs of the community in the process of distributing and redistributing financial resources; clearly define which functions of the state are expedient to perform centrally, and which are decentralized; unify the legislation and eliminate duplication of functions of state and local authorities; facilitate the transition to a new paradigm of public administration, in which the authorities of different levels will not be opposed to each other, but will function on the principles of harmonization and a clear division of functions and powers. It has been shown that these and other actions will contribute to the further effective development of the reform of financial decentralization and the use of finances of communities with the maximum result.Conclusions of the research and prospects for further studies. There is a necessity to conclude that the conduct of financial decentralization promotes the making of more rightful and better quality managerial decisions on the distribution of financial resources at the level of separate territories. This reform should ensure the fullest possible consideration of interests of the communities by saving and efficient use of budgetary funds in the context of providing public services to the population.
Розглянуто проблеми та перспективи розвитку фінансової децентралізації в Україні. Здійснено аналіз основних показників надходжень до місцевих бюджетів під час проведення фінансової децентралізації. Розроблено пропозиції щодо подальшого здійснення реформ у сфері ефективного використання коштів місцевими органами влади. Обґрунтовано напрями щодо удосконалення відносин між державою та місцевими органами влади у процесі реалізації фінансової децентралізації та її наступних етапів. ; Problem setting. Financial decentralization is an important part of the reforms implemented in this area, which is based on fiscal and tax decentralization. The implementation of transformation changes related to increasing the efficiency of financial resources redistribution at the local level is accompanied by the fact that local issues often raise, which are related to the necessity to increase own funds, optimize revenue and expenditure of budgets, ensure an adequate level of autonomy in the management of finances, etc. These and other issues require special attention from different levels of government, managers, community, academics and society as a whole.Recent research and publications analysis. The issue of financial decentralization is being studied by many scholars, based on its multifaceted and multidimensional nature. In particular, these are such researchers as N. Buck, O. Boiko, H.Vozniak, O. Zvarych, O. Lunina, V. Mamonova, B. Malyniak, A. Melnychuk, P.Ostapenko, I. Patoka, L. Taranhul and others. The issue of financial decentralization is being studied by them deeply enough, but the constant development of society, the incompleteness of reforms in this area, the need for adaptation of Ukrainian realities to European standards requires further thorough scientific research and generalizations.Highlighting previously unsettled parts of the general problem. The purpose of the article is to determine the peculiarities of the implementation of financial decentralization at the present stage, its advantages and disadvantages and to develop on this basis the proposals for further implementation of reforms in the field of efficient use of funds by local authorities in the context of financial decentralization.Paper main body. In the process of studying the regulatory framework, which became the basis for the implementation of the decentralization reform, it was noted that the adoption of the above-mentioned legislative acts provides an opportunity to discuss the idea of a sufficient basis for implementation of reforms in the area of overcoming the problems associated with the insufficient amount of own financial resources of local budgets.The analysis of revenues and running costs of local budgets in Ukraine during financial decentralization was made and it was ascertained that local budget revenues for four years, starting from 2014, increased almost 2.4 times. It is noted that local authorities are directly interested in increasing revenues to local budgets, in implementing measures to find reserves for their filling and improving the efficiency of administration of taxes and fees. It is determined that in 2017 we managed to achieve a significant result – the share of financial resources, which local budgets are receiving from the State Budget reached almost 50%.It is determined that the main advantages of financial decentralization are the financial autonomy of territorial communities in providing their citizens with public goods; creating conditions for better meeting the needs of the local population; increasing the responsibility of local authorities to the population of the respective administrative-territorial units; stimulating the public sector to respond to citizens' demands; formation of an effective system of financial equalization in order to stimulate the development of territories; the growth of competences and qualifications of local authorities in the process of solving the issues of development; balancing the power at different levels of management. There are revealed the following drawbacks of financial decentralization as a complication of the process of redistribution of financial resources through the budget and managing the budget process in general; complexity of coordination of local problems of territorial communities with macroeconomic problems of the country; the emergence of regional fiscal discrepancies; reduction of centralized budget control over the formation and efficient allocation of budgetary resources; restriction of centralized equalization of income and expenditure parts of the budgets of territorial communities. It has been proved that the complication of the process of redistribution of financial resources through the consolidated budget of the country is one of the main shortcomings of financial decentralization at present and is one of the problems of managing the budget process in general.It is determined that in order to minimize the disadvantages of financial decentralization, it is necessary to: eliminate the disadvantages of forming local budgets in order to increase the autonomy of local authorities; create conditions for local authorities to effectively carry out functions of public authority; maximally take into account the needs of the community in the process of distributing and redistributing financial resources; clearly define which functions of the state are expedient to perform centrally, and which are decentralized; unify the legislation and eliminate duplication of functions of state and local authorities; facilitate the transition to a new paradigm of public administration, in which the authorities of different levels will not be opposed to each other, but will function on the principles of harmonization and a clear division of functions and powers. It has been shown that these and other actions will contribute to the further effective development of the reform of financial decentralization and the use of finances of communities with the maximum result.Conclusions of the research and prospects for further studies. There is a necessity to conclude that the conduct of financial decentralization promotes the making of more rightful and better quality managerial decisions on the distribution of financial resources at the level of separate territories. This reform should ensure the fullest possible consideration of interests of the communities by saving and efficient use of budgetary funds in the context of providing public services to the population.
The implementation of decentralization is linked to a number of issues, in particular: economy and investment; legal and land-environmental issues; health, culture, tourism and cultural heritage, financial management; issues of labor and social protection of the population, management of engineering and transport infrastructure, housing and communal services and communal property.The purpose of the article is to analyze the decentralization of power, identify the main reasons and features of the implementation of local government reform, determine the system of indicators and factors for the formation of UGT (united territorial communities), to examine the main methods and stages of decentralization, to find out the effectiveness of the reform carried out on the example of a particular area.Decentralization issues come to the fore in the crisis period of the development of Ukrainian statehood, since this process is one of the basic conditions for independent and effective activity of local self-government bodies. ; Впровадження децентралізації пов'язане з низкою питань, зокрема: з питань економіки та інвестицій; юридичних та земельно-екологічних питань; питань з охорони здоров'я, культури, туризму та охорони культурної спадщини, фінансового управління; питань з управління праці та соціального захисту населення, управління інженерно-транспортної інфраструктури, житлово-комунального господарства та комунальної власності.В статті наведено аналіз децентралізації влади, встановлення основних причин та особливостей впровадження реформи місцевого самоврядування, визначення системи показників і чинників формування об'єднаних територіальних громад (ОТГ), розглянуто основні методи та етапи децентралізації, а також з'ясувати ефективність проведеної реформи на прикладі окремої області. Питання децентралізації виходять на перший план в умовах кризового періоду розвитку української державності, оскільки саме цей процес є однією з базових умов незалежної й ефективної діяльності органів місцевого самоврядування.
The implementation of decentralization is linked to a number of issues, in particular: economy and investment; legal and land-environmental issues; health, culture, tourism and cultural heritage, financial management; issues of labor and social protection of the population, management of engineering and transport infrastructure, housing and communal services and communal property.The purpose of the article is to analyze the decentralization of power, identify the main reasons and features of the implementation of local government reform, determine the system of indicators and factors for the formation of UGT (united territorial communities), to examine the main methods and stages of decentralization, to find out the effectiveness of the reform carried out on the example of a particular area.Decentralization issues come to the fore in the crisis period of the development of Ukrainian statehood, since this process is one of the basic conditions for independent and effective activity of local self-government bodies. ; Впровадження децентралізації пов'язане з низкою питань, зокрема: з питань економіки та інвестицій; юридичних та земельно-екологічних питань; питань з охорони здоров'я, культури, туризму та охорони культурної спадщини, фінансового управління; питань з управління праці та соціального захисту населення, управління інженерно-транспортної інфраструктури, житлово-комунального господарства та комунальної власності.В статті наведено аналіз децентралізації влади, встановлення основних причин та особливостей впровадження реформи місцевого самоврядування, визначення системи показників і чинників формування об'єднаних територіальних громад (ОТГ), розглянуто основні методи та етапи децентралізації, а також з'ясувати ефективність проведеної реформи на прикладі окремої області. Питання децентралізації виходять на перший план в умовах кризового періоду розвитку української державності, оскільки саме цей процес є однією з базових умов незалежної й ефективної діяльності органів місцевого самоврядування.
The implementation of decentralization is linked to a number of issues, in particular: economy and investment; legal and land-environmental issues; health, culture, tourism and cultural heritage, financial management; issues of labor and social protection of the population, management of engineering and transport infrastructure, housing and communal services and communal property.The purpose of the article is to analyze the decentralization of power, identify the main reasons and features of the implementation of local government reform, determine the system of indicators and factors for the formation of UGT (united territorial communities), to examine the main methods and stages of decentralization, to find out the effectiveness of the reform carried out on the example of a particular area.Decentralization issues come to the fore in the crisis period of the development of Ukrainian statehood, since this process is one of the basic conditions for independent and effective activity of local self-government bodies. ; Впровадження децентралізації пов'язане з низкою питань, зокрема: з питань економіки та інвестицій; юридичних та земельно-екологічних питань; питань з охорони здоров'я, культури, туризму та охорони культурної спадщини, фінансового управління; питань з управління праці та соціального захисту населення, управління інженерно-транспортної інфраструктури, житлово-комунального господарства та комунальної власності.В статті наведено аналіз децентралізації влади, встановлення основних причин та особливостей впровадження реформи місцевого самоврядування, визначення системи показників і чинників формування об'єднаних територіальних громад (ОТГ), розглянуто основні методи та етапи децентралізації, а також з'ясувати ефективність проведеної реформи на прикладі окремої області. Питання децентралізації виходять на перший план в умовах кризового періоду розвитку української державності, оскільки саме цей процес є однією з базових умов незалежної й ефективної діяльності органів місцевого самоврядування.
UK: Визначено, що в процесі реформи децентралізації об'єднані територіальні громади мають дуже важливе стратегічне завдання – створення механізму управління освітою. Зазначено, що метою реформування освіти в умовах децентралізації є, в першу чергу, передача повноважень і відпо-відальності за управління освітою органам місцевого самоврядування і, безпосередньо, школам. Важливим аспектом впровадження децентралізації освітньої системи є вивчення принципів децентралізації в освіті. Передача повноважень і відповідальності за фінансування та управління освітою територіальним громадам є основним аспектом реформи. Децентралізований тип залишає більшість освітніх завдань органам місцевого самоврядування та основуэться на принципах, що кожен член громади (батько, вихователь, вчитель та викладач), як платник податків, сам вирішує освітні потреби дітей у місцевих спільнотах та школах і це стане поштовхом до покращення рівня освіти в закладах однієї громади. Встановлено, що принципи децентралізації в управлінні освітою базується на: фінансових мотивах, мотивах ефективності, політичних мотивах. Фінансовий аспект децентралізації освітньої системи в Україні є основним, адже далеко не всі громади наразі є спроможними. Головною метою ОТГ є скорочення витрат на утримання закладів освіти поряд із покращенням якості освітніх послуг. Для цього в Україні активно триває процес створення опорних шкіл. Проблема з невеликою кількістю учнів в малих містах та селах буде вирішуватись за допомогою такої оптимізації мережі шкільних закладів. Організація влади за рахунок децентралізації зменшує кількість прийняття рішень державою, передаючи деякі повноваження у вирішенні питань в окремих сферах регіональним органам влади, які не відносяться до виконавчої влади та не перебувають під її впливом. Децентралізація управління є одним з аспектів застосування в розвитку освіти євро-пейського досвіду. Перерозподіл функцій освітньою системою має великий вплив на покращення рівня вищої освіти в Україні та приближення її до європейського рівня освіти. Вважаємо, що децентралізацію в управлінні освітою можливо здійснити лише комплексно: між керівником освітньої установи і освітянами, між органами влади і споживачами освітніх послуг, між державою і громадянським суспільством, між державною виконавчою владою і місцевим самоврядуванням. EN: It has been identified that in the process of decentralization reform, united territorial communities have a very important strategic task - the creation of an educational management mechanism. It is stated that the purpose of reforming education under decentralization is first and foremost the transfer of powers and responsibility for managing education to local governments and directly to schools. An important aspect of the decentralization of the education system is the study of the principles of decentralization in education. The transfer of authority and responsibility for financing and managing education to territorial communities is a key aspect of reform. The decentralized type leaves most of the educational tasks to local governments and is based on the principle that each member of the community (parent, educator, teacher and teacher), as a taxpayer, alone addresses the educational needs of children in local communities and schools, and will be an impetus to improving the level of education in institutions of one community. It is established that the principles of decentralization in the management of education are based on: financial motives, efficiency motives, political motives. The financial aspect of the decentralization of the education system in Ukraine is fundamental, because not all communities are currently capable. The main objective of the CTA is to reduce the costs of maintaining educational institutions along with improving the quality of educational services. For this purpose, the process of establishing reference schools is actively ongoing in Ukraine. The problem of a small number of students in small towns and villages will be solved by such optimization of the school network. Decentralization of government diminishes the amount of decision-making by the state, delegating some powers in individual areas to nonexecutive and non-executive regional authorities. Decentralization of governance is one aspect of the application of European experience in the development of education. The redistribution of functions by the education system has a great influence on improving the level of higher education in Ukraine and bringing it closer to the European level of education. We believe that decentralization in the management of education can be accomplished only in complex: between the head of the educational institution and the educators, between the authorities and consumers of educational services, between the state and civil society, between the state executive power and local self-government.
The subject of research is the compliance of the measures of financial decentralization in Ukraine with the principles of sustainable development of territories (settlements, regions, regions). The purpose of the article is to identify and review the main measures of financial decentralization in Ukraine in the context of sustainable development of territories. The methodology of the work includes the use of theoretical analysis to form the scientific and practical principles of financial decentralization and sustainable development of territories, elements of the imperative method – to determine the adequacy of legislative provision of measures for financial decentralization, economic diagnosis – for assessing the effectiveness of measures for financial decentralization, the method of forecasting – to establish opportunities for implementation of programs and projects of sustainable development of territories. The results of the work. The theoretical principles of financial decentralization and sustainable development of territories are found out. The main measures of financial decentralization in Ukraine in the context of sustainable development of the territories are identified and analyzed. The ways of strengthening of the financial and economic base of the united territorial communities, regions and regions are grounded on the basis of intensification of innovation and investment activity on the basis of smart specialization, which will promote implementation of programs and projects of sustainable development. Conclusions. The main financial measures that are being implemented in Ukraine open up broad prospects for the sustainable development of territories of different levels. At the same time, it is very important that the main emphasis should be placed not on the redistribution of powers and financial resources between the center and the territories, but on strengthening their financial and economic base on the basis of intensification of innovation and investment activity.
The article deals with the coverage of decentralization reform in Ukraine as a means of forming effective local self-government. The basic approaches to understanding the concept of "decentralization" are investigated. The legislative framework for decentralization reform is analyzed. The main advantages of decentralization and its positive impact on territorial communities are identified. The conditional structure of governing bodies of the united territorial communities (OTG) is presented. Emphasis is placed on the main powers and tasks of the executive bodies of the united territorial communities. It is concluded that the main goal of decentralization reform is to create an effective local government institution that is able to improve the living conditions of the population.
The subject of the study is the impact of fiscal decentralization on the financial capacity of local budgets. The purpose of the article is to analyze the problematic aspects of practical reformation of local self–government on the principles of decentralization of power and the search for ways to improve the formation of the financial independence of the united territorial communities. Methodology of work – the position of the theory of fiscal federalism, which reflects the complex schemes of relations between budgets of different levels, the concept of fiscal decentralization. Balancing financial resources at the level of local self–government bodies to finance their delegated authority. Proposals for strengthening the financial independence of local self–government bodies are developed. The results of the work – grounded the necessity of launching a new model of financial provision of local budgets and intergovernmental fiscal relations, which envisages the process of distribution of functions, rights, financial resources and coherence between central and local levels of government and administration. Changes in the formation of local budget revenues are analyzed. An estimation of the level of budget decentralization is conducted. Practical recommendations for solution of problem issues are offered. Conclusions – Budget decentralization should contribute to increasing the financial capacity of local budgets, local self–government's interest in expanding the tax base, and raising local responsibility for regional development, which requires changes to the budget legislation on the distribution of national taxes between the linkages of the budget system. One of the ways of providing financial support to local authorities is to define a new mechanism for redistribution of VAT received in the regions. This tax should be in the joint use of different levels of government, which will significantly affect the increase of local budget revenues.
Introduction. Decentralization reform in Ukraine has been implemented since 2014. It aims at transferring some of the powers of central government to the communities. The reform of decentralization in the financial sphere should ensure the financial autonomy of territorial-administrative units. Therefore, the analysis of the main factors influencing the management of own revenues of local budgets is especially relevant.Research purpose is to investigate the specifics and features of managing the own revenues of local budgets of Ukraine under conditions of financial decentralization.Methods. Several research methods are used in the article. These are: comparative analysis – to rank own revenues of consolidated regional budgets by volume; factor analysis – to identify and select factors of influence on the formation of own revenues of local budgets; regression analysis – to formalize the influence of certain factors on the dynamics of own revenues of consolidated regional budgets.Results. It is proved that the basis of the community's financial autonomy in the context of financial decentralization is provided by broad powers to manage the formation of its own revenues to its budget. It was established that in 2017 compared with 2014, own revenues of local budgets of Ukraine increased by 2.3 times, including as a result of financial decentralization. It is proved that, by decentralizing the management of own revenues of local budgets, central government bodies, expanding the financial powers of administrative-territorial units, should ensure the growth of citizens' well-being, fairness in the regional distribution of incomes, and slowdown of labor immigration.Conclusions. The obtained results make it possible to form the basis for the development of the main scenarios of forecasting the financial autonomy of the local budgets of Ukraine in their regional context. Further scientific researches of the author will be devoted to it.
