DECENTRALIZATION AS A BASIS FOR STRENGTHENING FINANCIAL SELF-SUFFICIENCE AND DEVELOPMENT OF TERRITORIAL COMMUNITIES
Abstract
The decentralization reform in Ukraine created the prerequisites for the formation of self-sufficient communities, but it is not considered complete, since there are still not enough resources and opportunities to fulfill own and delegated powers. In this context, the issues of the fundamental foundations of decentralization as a significant determinant of strengthening the financial self-sufficiency of territorial communities require in-depth study. The purpose of the article is to deepen the theoretical foundations of decentralization and justify the peculiarities of its manifestation in the context of strengthening the capacity of local self-government and strengthening the financial self-sufficiency of territorial communities. Implementation of a holistic study is possible thanks to the application of general scientific research methods: comparative analysis, grouping, synthesis, generalization. The theoretical foundations of decentralization are deepened and the features of its manifestation are highlighted in the context of strengthening the capacity of local self-government and strengthening the financial self-sufficiency of territorial communities. Scientific approaches to determining the essence of decentralization are systematized. The types of decentralization are substantiated, which is important in the context of outlining the need for a comprehensive approach to reforming the public administration system in the direction of decentralization in the state and requires gradual changes in many areas and coordination of actions in their implementation. Based on the results of the analysis of world practices of decentralization implementation, the advantages and risks that decentralization carries and which should be taken into account in the context of local self-government reform are highlighted. On the basis of a comparative analysis of the experience of countries that have implemented decentralization reforms, its importance in forming the financial basis for self-sufficiency of territorial communities has been proven. The practical value of the research results can be seen in the possibility of taking into account theoretical developments by authorities and local self-government when developing mechanisms for strengthening the financial self-sufficiency of territorial communities.
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