DECENTRALIZATION REFORM IN UKRAINE: ACHIEVEMENTS AND PROBLEMS OF FURTHER IMPLEMENTATION

The article is devoted to the assessment of the state of implementation of the decentralization reform of public administration, aimed at ensuring, first of all, the financial and social self-sufficiency of the united territorial communities. The development of the regional economy, as well as the implementation of decentralization reform, are priority areas for the current government. During the period since the beginning of the reform, certain results have been achieved, in particular, the profitability of local budgets has increased significantly, and a number of regulations have been adopted in this area. However, despite all the positive results of the reform, the established organizational and economic mechanism for the development of rural territorial communities is not ideal and needs to be improved to ensure further development in the already formed rural united territorial communities. The purpose of the study is to highlight the main achievements that have been achieved since the implementation of decentralization reform, as well as to identify problematic issues of development of territorial communities. Particular atten‑ tion is paid to proposals to improve public policy measures aimed at promoting community support and their capacity for future development. In writing the article used general scientific research methods such as analysis, synthesis and generalization, in particular, they were used in the division of communities into categories, determining the level of their refinement and profitabil‑ ity. The indicators of development of the united territorial communities are analyzed and the main sources of their financing are determined. The study pays special attention to intergovernmental transfers, in particular, it was possible to identify the regularity of their reduction from year to year, shows an increase in local budget revenues. The main problems of decentralization implementation in Ukraine, especially in rural areas, are studied. This research serves as both a practical and theoretical example of building the financial capacity of communities and will allow them to optimize the process of filling local budgets with sufficient financial resources needed for their proper functioning and development of rural areas, in particular. Guaranteeing financial capacity will allow the community to develop confidently in the future and accelerate the process of solving existing problems.