СУТНІСТЬ ДЕЦЕНТРАЛІЗАЦІЇ ТА ЇЇ РОЛЬ У ПРОЦЕСІ РЕФОРМУВАННЯ СИСТЕМИ ОРГАНІВ ДЕРЖАВНОЇ ВЛАДИ

Abstract

The article is devoted to the research of the theoretical foundations of the decentralization process and the con­cepts of its role in the process of reforming the system of public authorities. The focus is on the theoretical basis for decentralization. The essence of the decentralization process is revealed, which consists, first of all, in the delegation of powers, authority and responsibility to the lower levels of government, semi-autonomous state organizations or private enterprises. At the same time, the central authorities reserve the right to influence and a number of powers, which are regulated during the conclusion of relevant contracts (agreements, contracts), maintaining the right to monitor the quality of services or delegated functions, make necessary adjustments (if necessary) or early terminate concluded agreements. It is established that the process of decentralization is based on the conclusions of economic theory and, as a rule, contains the following four theses: decentralization provides a more efficient allocation of resources in the public sector; decentralization contributes to the growth of accountability of public authorities in matters of spending budget funds; the availability of its own tax base encourages regional and local authorities to take measures to expand it, to encourage the development of regional and local economies; giving regional and local authorities the right to independently manage budgetfunds stimulates them to reduce unjustified expenditures in the public sector. It is determined that an example of the most complete form ofdecentralization, which can take various forms, is devolution. At the center of it idea is an increase in powers in favor of local governments.