ANALYSIS AND EVALUATION OF IMPLEMENTATION BUDGET DECENTRALIZATION IN UKRAINE

Abstract

The article is devoted to the analysis and evaluation of the implementation of budget decentralization in Ukraine. For the last decade, Ukraine has been operating under new conditions for the formation of inter-budgetary relations. Decentralization of power is taking place, which means reforming the local management system. This led to the formation of new administrative and territorial units - territorial communities. Legislation aimed at harmonizing Europe's international treaties is also being actively developed and adopted. However, at present, the local self-government of Ukraine has not yet acquired a powerful and financially capable form of exercise of public power. As of today, the European experience of local self-government in the implementation and implementation of fiscal decentralization has been implemented in Ukraine. In practice, this means that local self-government bodies independently and independently make decisions regarding revenues that fill their budgets and pay expenses. The article analyzes the replenishment and expenditures of local budgets, which include transfers to the state budget, and determines whether a deficit or surplus occurs in this case. The largest amount of cash receipts of local budgets was in 2018 and amounted to UAH 562,421.8 million, which is by UAH 196,278.7 million. more than in 2016. The amount of money spent by local budgets also grew every year. Studying financial decentralization, we will examine the tax component, because taxes and fees are the basis of financial support for the activities of local self-government bodies. Issues regarding the formation and formation of the optimal structure of replenishment of local budgets and the expansion of tax powers and competences of local authorities require attention.