Study of Decentralization Influence on Territories Budget Efficiency
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.