Decentralization – tnese new opportunities of the united states

Abstract

The article reveals the content of decentralization of local self-government bodies, the need to transfer to local communities functions that cannot be solved by the central authorities.

One of the major reforms – decentralization reform, which has been ongoing in Ukraine since 2014, is considered. As a result, over 800 United Territorial Communities (CTAs) have been created, covering one third of Ukraine's territory. Newly created communities have received more financial resources, direct relations with the State Budget, and, at the same time, broader powers and responsibilities. It has been determined that the urgent task remains the formation of effective local self-government and territorial organization of power to satisfy the interests of citizens in the respective territories in all spheres of life. , harmonization of interests of the state and OTG. It is noted that the criteria for successful decentralization is an increase in local community budget revenues.

It is determined that in Ukraine the continental public model of local self-government is implemented today, the main principles of which are enshrined in the Constitution and laws of Ukraine, and reform of budgetary decentralization is carried out following the example of the Polish model. The authors analyzed the extent to which the tax base in the united territorial communities was strengthened. According to the authors, local communities have a certain degree of responsibility for inventory of taxpayers, united territorial communities are primarily interested in who and how it uses its scarce resource, pays local taxes, because local government owns the situation of who pays taxpayers taxes, developing its infrastructure. Problems encountered in the process of local self-government reform were identified, namely: slowing down the process of unification at the level of districts, which are effectively losing their power, low financial capacity of a large number of united communities, since together with financial resources from the central budget to the local new powers, slowing down of processes in relation to the land market, misunderstanding of content and indifference of a part of locals to this process, distrust of citizens and disregard of cooperation with it are also transferred.