FEATURES OF THE ESSENCE OF THE CONCEPT "FINANCIAL DECENTRALIZATION": BIBLIOMETRIC ANALYSIS, DETERMINANTS OF REGIONAL IDENTITY

Abstract

Ukraine is gradually and painfully moving towards European standards of rational unification of territories. The desire for decentralized management is the need of the hour. The study of the essence of the phenomenon of financial decentralization does not lose its relevance, but on the contrary - acquires a new meaning. The position of the concept of expanding the financial space of local self-government is theoretically substantiated. In the conditions of financial decentralization, it is proposed to consider it as a process of providing the territorial community, represented by local self-government bodies, with mostly indirect regulatory influence through the use of investment and tax levers, as well as through making changes to the institutional regimes of economic and social activity. The article substantiates scientific approaches to defining the essence and structuring of the financial decentralization process. In contrast to the existing approaches, it is proposed to be considered in the context of organizing the components of the process according to financial guidelines and aimed at increasing the financial potential of the territorial economic system as a whole. Methods of modern bibliometric analysis were used to analyze the terms used and determine the intersection of research areas. The scientometric database Scopus was chosen for the analysis, and the key words were "financial decentralization". Bibliometric analysis was chosen as a method of verifying current research directions and predicting future research, as it has already proven its effectiveness in other sciences. Analysis of the content and conceptual approaches to understanding the concept of financial decentralization is the key to effective management reforms and at the same time an urgent scientific and practical task. The focus on regional identity is becoming increasingly important for the competitiveness of territories. The importance of comprehensive knowledge about such processes should be the key to the successful implementation of the reform of the administrative and territorial system of Ukraine.