ОЦІНКА РІВНЯ ФІНАНСОВОЇ ДЕЦЕНТРАЛІЗАЦІЇ В УКРАЇНІ ЗА ПОКАЗНИКАМИ ФОРМУВАННЯ ДОХІДНОЇ ЧАСТИНИ МІСЦЕВИХ БЮДЖЕТІВ
EVALUATION OF THE LEVEL OF FINANCIAL DECENTRALIZATION IN UKRAINE BASED ON THE INDICATORS OF THE LOCAL BUDGET REVENUES FORMATION

Summary/Abstract: The article deals with the problem of providing financial resources of local self-government bodies in the context of decentralization in Ukraine. The methodological basis of the study is both general scientific and special methods that include theoretical analysis, systematization of existing approaches to the assessment of financial decentralization and the formation of a system of basic indicators for determining its level, as well as a method of statistical analysis of calculated indicators that was used to study the changes in financial security of self-government bodies in the process of financial decentralization. According to the results of the research, the essence of decentralization has been determined and its main forms are presented. It is argued that financial decentralization is a necessary component of this process, the content of which is the transfer of financial resources and other economic influence leverage from the central to the local level.

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