Role of decentralization in control for development of regions in Ukraine

Abstract

Objective. To investigate the essence of the concept of "decentralization", to describe its main types, to analyze the main stages of its implementation for the development of practical recommendations for improving the complex of measures for the administrative reform in Ukraine. Methods. Analysis and synthesis; Comparative-historical, or territorial; Standards and analogies; Induction and deduction. Results The essence of the concept of "decentralization" is described, its main types are characterized, the indicator of the share of local budgets (without intergovernmental transfers) in the consolidated budget, the main institutions and the legislative base in this area are analyzed in order to develop practical recommendations for improving the complex of measures on administrative reform in Ukraine. Conclusions At the state level, it is necessary to strengthen the institutions of local self-government, the effectiveness of their activities for the implementation of their self-governing functions at the level of the district and the region. The revenue base of local budgets should be expanded by taxes on real estate, on income, etc.