EVALUATION OF THE RESULTS OF THE IMPLEMENTATION OF DECENTRALIZATION REFORM IN UKRAINE: FINANCIAL ASPECT OF DEVELOPMENT
Abstract
Every inhabitant of a village or city has the right to modern medicine and education, accessible and high-quality administrative, communal, social services, good roads, clean and lighted streets. To this end, decentralization is taking place in Ukraine - the transfer of powers and finances from state authorities as close as possible to the people - local governments. Since 2014, Ukraine has entered a new stage of its development. The changes taking place under the influence of the reform primarily concern the structure of local budgets, as they are the key tool for the formation of newly created administrative units. Today, local budgets are a key component of the budget system of Ukraine. at the expense of local budgets are the main economic and social changes. local budget is the financial base of local government, an instrument of state regional policy, plans for the formation and use of financial resources of local communities, the main lever of financial equalization, the main source of financial resources. maintenance and development of the local economy, solving local, social problems and raising the welfare of the population of the territories. Therefore, it is very important for the local communities to follow the changes formed under the influence of the decentralization reform, to analyze its financial results, for its further development. The purpose of the article is to study the current structure of local budgets in the context of decentralization reform to assess the future actions of OTG leaders in the development of territories. The article examines and analyzes the financial results of the reform, obtained through the analysis of dynamics, structural and comparative analysis of static data. According to the results of the research, the factors of formation of the modern structure of local budgets are revealed. It is determined that the key to the development of territorial communities will be the relevant management decisions of the OTG leadership on the formation, rational and efficient allocation of financial resources, together with the use of powers received from the Government of Ukraine.
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