Published in Scientific Papers. Series "Management, Economic Engineering in Agriculture and rural development", Vol. 21 ISSUE 2
Written by Iryna TSYMBALІUK, Nataliia PAVLIKHA, Yurii BARSKYI, Lesia TIHONCHUK, Olga KORNELIUK, Nataliya NAUMENKO, Nataliia KOVSHUN

The result of the study was the proposal to use an integral indicator of financial decentralization, as well as partial integral indicators: the indicator of incomes decentralization and the indicator of expenditures decentralization. The use of such a technique allows obtaining objective results of the study. On the basis of the proposed indicators, an assessment of the level of financial decentralization in Ukraine during the period 2013 – 2018 has been conducted. The study showed an increase in the level of fiscal decentralization of local rural budgets during the period 2013 – 2018. The main impetus for this was the changes in the budget and tax legislation that came into force in 2015 and stimulated local rural authorities to expand their own revenue base. In order to increase the efficiency of decentralization processes in Ukraine, it is proposed to timely identify the risks and complications that may arise. The article demonstrates the role of financial decentralization in the development of rural regions as such, which promotes the establishment of effective local self-government with a real impact on local financial management processes. The main contribution was to improve the methodology for assessing the financial decentralization level in Ukraine.

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