Abstract

Problem statement in general and its connection with important scientific and practical tasks. Power decentralization as a component of public policy is one of the key reforms on the agenda in Ukraine, which creates the basis for radicalization of institutional change, improving the quality of citizens life and is important for the continuation of sectoral reforms. The aim of decentralization policy is to move away from the centralized model of governance in the country, ensure the capacity of local self-government and build an effective system of territorial organization of power in Ukraine, fully implement the European Charter of Local Self-Government, subsidiarity, universality and financial self-sufficiency of local self-government.The aim of the article is to study the peculiarities of reforming the system of territorial organization of power in Ukraine in the context of decentralization through modeling the effective financial activities of local governments of united territorial communities.The paper main body. The article analyzes the features of reforming the system of territorial organization of power in Ukraine, which implies a departure from the centralized model of government in the state, ensuring the capacity of local self-governance and building an effective system of territorial organization of power in Ukraine; full implementation of the provisions of the European Charter of Local Self-Government, the principles of subsidiarity, universality and financial self-sufficiency of local self-governance.Changes in the administrative-territorial structure of Ukraine are analyzed. In particular, the draft Law of Ukraine "On the principles of administrative-territorial organization of Ukraine", register. № 8051 dated February 22, 2018; draft Law of Ukraine "On Amendments to Certain Legislative Acts of Ukraine Concerning the Regulation of Certain Issues of Activity and Organization of Public Authorities, Local Self-Government Bodies in Connection with the Formation (Liquidation) of Districts", Register. № 3651 dated 12.06.2020.Conclusions of the research. It was established that the process of consolidation of administrative-territorial units of the basic level, aimed at the formation of capable and viable local self-governance, has led to the transformation of the territorial structure and subregional level – the next stage of improving the territorial organization of power. It was proved that modeling of effective financial activity of local self-government authorities of united territorial communities in the conditions of decentralization consists of search by local authorities of own budgeting tools and real sources of receipts in the subordinate territory. The author’s position that the reorganization of authorities of the State Fiscal Service should take into account the European experience, including the EU NUTS Standard (Nomenclature of Territorial Units for Statistics), was substantiated.The idea of the reorganization of controlling authorities by analogy with approaches to the administrative-territorial structure, for example with the application of the EU NUTS Standard, was substantiated.

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