Фінансова децентралізація як основа становлення самостійності органів місцевого самоврядування

Abstract

The article analyses the opportunities of financial decentralization in the light of the formation and functioning of the local self-government in Ukraine. The series of works devoted to the problem of decentralization are analyzed. The main trends and challenges for the development of the system of local finances in the transformation of the Ukrainian economy. Considered comprehensive and systematic measures for the development of the system of local finances in the transformation of the economy, the creation of financial autonomy of local authorities. set of interrelated measures for the establishment of fiscal policy, budget management, support local authorities in the system of local finance. Particular attention is paid to the principles of division of expenditure powers, fixing the problem of tax revenues at the local level. The necessity of improving the system of fiscal relations between the central and local authorities to improve the economic feasibility of the process of decentralization. Particular attention is paid to the principles of differentiation of spending authority, fixing the problem of tax revenues at the local level. Is expected to further the development of the level of decentralization in Ukraine, directions of development of local finance in the direction of fiscal autonomy of the regions.