Methodological bases of fiscal decentralization of incomes in the conditions of formation of budgetary federalization of the unitary state

The article reveals the organizational and economic essence and financial content of the budget federalization of the unitary state. The criteria of financial potential of the region (gross regional product as a result of financial and economic activity of the territory) and redistribution of fiscal powers of national, regional and local levels (achieving completeness of material and value cycle of components of reproductive processes of human and social capital according to tasks development policy). Systematized theoretical and real models of fiscal decentralization of different researchers and specific countries. Five concepts of fiscal decentralization are generalized with a focus on the introduction of socially adequate management in Ukraine in the intergovernmental regulation of revenues and expenditures. The main strategic directions of further development of fiscal policy and the main tasks of improving fiscal decentralization in the conditions of creation of the United Territorial Communities are given