Концептуальні засади проведення фіскальної децентралізації в Україні
Conceptual foundations of the fiscal decentralization in Ukraine

Summary/Abstract: This article focuses on the definition of the conceptual bases of the fiscal decentralization. It was investigatedthe essence of decentralization as one of the components of the management process aimed at the reducingthe dependence of local authorities from the central government. The theoretical bases of fiscal decentralizationwere considered and its impact on the social and economic development was proved. The state andassessment of the level of decentralization of the financial system in Ukraine were investigated. We paidattention to the classification of the models of fiscal decentralization. It was analysed the indicators of the levelof fiscal decentralization in Ukraine for 2005-2014 years, advantages and positive effects of decentralization.Are systematized the features of fiscal decentralization in Ukraine. Are formed selection of directions oriented asways to increase the economic and financial independence of the regions of Ukraine. The recommendations forconducting the fiscal decentralization in Ukraine are formed. Purpose of the article is to examine the theoreticalbasis of fiscal decentralization, ordering features of fiscal decentralization in Ukraine and formation of the growthof economic and financial independence of the regions of Ukraine.

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