Features finance social infrastructure in the process of fiscal decentralization

The system of intergovernmental relations, taking into account the principles of partnership of central and local authorities, which are reflected in the Charter of Local Self-Government. The specificity of the financial providing social services in terms of fiscal decentralization.The experience of the first phase of fiscal decentralization reform in Ukraine. Based on the evaluation result for the execution of the budgets of all levels in the years 2015 -2016. The positive trend of growth in their own local budget resources, increase educational and medical subsidies to regional budgets and budgets united communities.Found unresolved aspects of the new intergovernmental fiscal framework and provided suggestions for further improvement of financial provision of social infrastructure to ensure the promotion of social resources of the state and the regions.Proved that improve the efficiency of social infrastructure needs to optimize network of budgetary institutions, adoption of social standards of public services in education and health as the basis for the calculation of the financial needs of their communities and local budgets and determine the amount of subsidies.