ОЦІНКА ФІНАНСОВОЇ СТІЙКОСТІ МІСЦЕВИХ БЮДЖЕТІВ УКРАЇНИ В УМОВАХ ТРАНСФОРМАЦІЇ МІЖБЮДЖЕТНИХ ВІДНОСИН

Abstract

The article analyzes the dynamics of changes in the main budget indicators at the local level and highlights the charac-teristic trends. The scientific and methodological approach to the complex assessment of the financial stability of local budg-ets is proposed. necessary to step up public policy instruments to attract additional sources of funding in a context of decen-tralization. The integral indicator of financial sustainability of local budgets of Ukraine in 2019 was calculated and found that in most regions it tended to decrease except Chernihiv, Kharkiv, Mykolaiv, Kirovograd, Kiev, Vinnytsia and Kyiv. The advantages and prospects of using the proposed approach in terms of financial decentralization are substantiated