UP-TO-DATE STATE OF THE REFORM OF THE DECENTRALIZED STRUCTURE OF UKRAINE: EXISTING SHORTCOMINGS AND OBSTACLES IN IMPLEMENTATION

Up-to-date state of implementation of the reform of the decentralized structure of Ukraine in this scientific work has been analyzed. A professional analysis of the current state of affairs regarding the implementation of decentralization has been provided in this research. Significant shortcomings, obstacles and risks have been identified, which have a regressive character in the process of obtaining decentralization achievements. Trends in socio-economic and financial development and threats in Ukraine have been identified, taking into account the economic crisis, the pandemic caused by COVID-19, and foreign economic activity. The article dealt with essential legislative changes to the Constitution of Ukraine, which in the future will be able to solve existing problems, described the importance of the delimitation of competences and powers of central government and local government. A vast majority of the issues have been identified regarding the expediency of enlarging the administrative-territorial boundaries of the state, eliminating duplication of powers by various public authorities. It has been stated about the need to introduce reasonable and balanced fiscal decentralization in Ukraine, which will be able to provide Ukrainian society with opportunities for financial growth, stability, ability to develop and meet the needs of the community of the required quality and quantity. The scientific work has been identified the need to include in the Constitution of Ukraine a provision on the prevalence of a decentralized system of public power. It is essential to enshrine in the articles of the constitution the specific powers of local authorities, which would provide legal guarantees in their activities. The article describes that the change of administrative-territorial boundaries of the state causes a number of obstacles that may become critical in the exercise of powers by public authorities. It has been determined that for the introduction of fiscal decentralization in Ukraine it is necessary to unquestioningly adhere to the principle of subsidiarity, which should specify the scope of powers of public authorities and serve as a tool to curb the centralized system of public administration.