FINANCIAL ASPECT OF DECENTRALIZATION REFORM IN UKRAINE AS THE BASIS OF DEVELOPMENT OF RURAL AREAS

Анотація

The purpose of the article is to highlight the results of the implementation of the decentralization reform in Ukraine and its challenges in the conditions of martial law. The article is devoted to the results of the implementation of the decentralization reform and challenges in the conditions of martial law. The subject of the study is a set of theoretical and practical aspects of the regional policy of forming local budgets as the basis for the development of rural areas. The integration of Ukraine into the European economy requires increasing efficiency in the financial sphere both at the state and local levels. The following general scientific research methods were used: analysis and synthesis, calculation, comparison and generalization, graphic. Positive results of the decentralization reform and problematic issues of its further implementation are highlighted. Conclusions were made that for the reform of local budgets, decentralization is the main tool for the implementation of regional policy, and their formation is an important component of budget policy, which ensures the degree of efficiency in the implementation of the functions and powers assigned to them by local self-government bodies and affects the state of socio-economic development of administrative-territorial units. It was determined that the fullness of local budgets depends on the possibilities of using the economic potential of the territory, as well as on the effective use of budgetary resources at the local level. Indicators of the filling of local budgets were considered and the place of local budgets in the revenues of the consolidated budget of Ukraine was determined. It has been established that the implementation of the decentralization reform is accompanied by certain challenges, a difficult political and legal situation in the country, and deficiencies in regulatory and legal regulation. The key challenges of the decentralization reform are: low level of professional competence of management personnel; a number of qualifications of management personnel forming the community development strategy; marriage of specialists; control over the effectiveness of the implementation of the community development strategy) – all this requires prompt resolution of complex tasks and improvement of the effectiveness of interaction between state authorities and the leadership of territorial communities. The successful implementation and completion of the decentralization reform is of great importance for the recovery of the country's economy. Therefore, the role of activation of the communities themselves in the development of the territory and the search for investments to reveal the economic potential of the regions will continue to grow.

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