CONDUCTING BUDGET DECENTRALIZATION OF TERRITORIAL UNITED COMMUNITIES AS A WAY OF FINANCIAL SUPPORT OF SUSTAINABLE DEVELOPMENT IN UKRAINE

The article considers the prospects of achieving sustainable development goals, which are a necessary tool for the development of European national economies and increase competitiveness in the world market, they are followed by all members of the European Union and its future members, including Ukraine. It is emphasized that the funding process implemented through the deepening of budget decentralization in the country provides a foundation for the implementation of sustainable development(SD) programs and goals. The economic processes in the country during the decentralization reforms at the stage of voluntary unification of territorial communities (OTG), strengthening their budgetary independence have been studied. Observations of the financial distribution of basic and reverse subsidies to local governments budgets during 2019 were conducted. To enable the measurement of economic sustainability in Ukraine, it was decided to synthesize the economic and social components of sustainable development. Obtaining statistical characteristics of indicators for selected components was provided by using indices. The dynamics of sustainable development goals implementation in the period from 2015 to 2020 is analyzed. The study is aimed at finding the interdependence of deepening budget decentralization, ensuring the financial system of self-government in cities with the implementation of economic and social components of sustainable development. In order to be able to characterize the level of sustainable development, its components in Ukraine will use the main global indices of the Slovak Republic: the Global Competitiveness Index and the Human Development Index. In order to explore the uniformity of the distribution of financial income among the united communities of Ukraine, we propose to use the Gini index. The Gini index measures the degree to which the distribution of income or consumption expenditure of individuals or households in an economy differs from absolute equality in distribution. In order to find a link between the level of economic sustainability and the deepening of budget decentralization in Ukraine, we propose to conduct a correlation analysis between the SR indices and the Ginny index. The analysis was performed on two types of correlation: Pearson in the case of linearity, similarity of indicators; and Spearman's correlation, on the other hand, in the case of nonlinearity, converting index indices into ranks, providing greater reliability. After the analysis, it will be possible to identify the presence of a connection between these indicators or to make sure that they are absent.