Формування місцевих бюджетів в контексті бюджетної децентралізації
Тhe formation of local budgets in context of budget decentralization

Summary/Abstract: The subject of the work is the intergovernmental relations in general and the state of formation and use of local budgetsin particular.The aim is to analyze the development of fiscal decentralization and local government on this basis suggest further waysof fiscal autonomy of local governments.Methodology of work. This work was based on studies of modern scientific views on the definition of the essence of fiscaldecentralization and local governance in Ukraine.Results. The article is devoted to the problems of fiscal decentralization of local government in Ukraine and its financialsupport. The critical analysis of existing normative legal regulation of this process and suggested ways of further fiscal andfinancial autonomy of local authorities. The main weaknesses of the ongoing fiscal decentralization systematic and practicalrecommendations for their elimination in the medium and long term.Conclusions. Analysis of the impact of changes in the budget of the formation and the actual level of implementation oflocal budgets proves once again transferred to the local budget funding sources proved insufficient to fully financeexpenditures. In addition, local authorities and government will not be able to use the expanded revenue base in its solediscretion in connection with the expansion of new powers delegated by the state. Conducting real budget reform iscorrelated with the reform of local government and administrative-territorial structure that will ensure increased financialindependence of local budgets and the financial security of the delegated powers.

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