Financial support of territorial communities of Ukraine in the context of decentralization

The experience of the countries European Union shows that driving force behind their social and economic development is local self-government, in Ukraine it territorial communities. Decentralization reform should ensure governments are able to independently resolve all issues with own resources. problem financial provision communities particular relevance context instability country. methodological basis study was: a systematic approach - for theoretical definition essence support assessment; methods comparative analysis synthesis identify patterns structure budgetary resources communities; statistical assessing effectiveness graphic display main trends formation monetary To analyze dynamics TC Ukraine, data last 5 years were used. article considers impact decentralization on Its advantages disadvantages determined. filling budgets conditions analyzed. It was studied revenues have been constantly growing during 2016-2020, which positively characterizes introduction decentralization. Although, compared 2019, total reduced due decrease transfers from state budget. interbudgetary 2016-2020 mechanism equalization receipt basic subsidies considered. sources incomes importance tax income individuals noted. An evaluation model sufficiency considered ranked series units constructed. problems system existence post-conflict temporarily occupied territories identified. Directions improving proposed alternative funds