Abstract
Urgency of the research. The desire of to enter the Europe is driven by goals and objectives, the implementation of which is of ligatory in close time perspective. One of these tasks is to conduct administrative and territorial reform and local government reform towards administrative and financial decentralization. Target setting. Exploring the essence of decentralization, it should be emphasized, that this subject is reflected in all major government policy documents, including - Sustainable Development Strategy Ukraine 2020 and the Coalition Agreement; State Regional Development Strategy up to 2020. Actual scientific researches and issues analysis. The study of the problems of decentralization engaged scholars, namely R. Musgrave, W. Oates. Among Ukrainian scientists in the Ukrainian economics issues of fiscal decentralization were considered by N. Bykadorova, B. Danylyshyn, A. Vasiliko, Z. Varnaliy M. Kozoriz, M. Kyzyma, V. Kravchenko, E. Libnova and other wellknown experts. Uninvestigated parts of general matters defining. Research work above does not allow scientists to conclude completeness assess their administrative - fiscal decentralization in the development of local communities. The research objective. The article is to study the administrative and financial decentralization, defining features of formation of the concept of financial security of local communities. The statement of basic materials. The article presents the main approaches to defining the essence of administrative and financial decentralization concept and features of formation of financial security of local communities in Ukraine. The study of this legal institution is reflected in all major government policy documents. The analysis of the regions of have conducted Territorial Communities. Conclusions. The association of local communities is the prospect of local government transition to a new level. Future research directions may be regulatory mechanisms to study the strategic planning, benchmarking, project management in a unified community and approaches to the management of community property rights.
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