DECENTRALIZATION OF POWER: FINANCIAL PROBLEMS AND PRIORITY DEVELOPMENT DIRECTIONS


The concept of decentralization of power, in particular budget decentralization was considered. The problems of financial provision of territories development were investigated. It was defined that the interconnected legislative changes in the Tax and Budget Codes had contributed to the transformation of local budgets into effective instrument of socioeconomic development of administrative-territorial units. The development of the processes of formation of associations of territorial communities (ATC) was investigated. The positive results of fiscal decentralization reform were substantiated. Further directions of the budget decentralization reform in Ukraine were outlined.





Natalia Metelenko
Alla Dvigun


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