The article presents acomparative analysis of the Polish and Ukrainian models of decentralization and aprocess of realization of reforms to identify the reasons that reduce the efficiency of the usage ofthe Polish reformation experience in Ukraine. Based on the analysis, it has been concluded that the Ukrainian and Polish models of local self-government are identical. They both are based on principles of decentralization; the foundation of the political system is an institute of local self-government. The main difference of the system of local self-government in Ukraine and Poland is the presence of the state administration (the institute of the prefect) in Ukraine at the level ofoblast (region) and district (area).At the same time, as in Poland there is no state administration at the district leveland the institute of voivodship functions only at the voivodship level. The positive results of the reform in Poland include:the organs of local self-government are able to make investment decisions and plan their own development,the quality of social services for the population hasimproved, the misuse of funds has decreased, and so on. But, unfortunately, the reforms have not solved the mainproblem of regions that is shortage of financial resources. In both countries, the decentralization reformis politicised, which has led to its slowdown and delay. In Poland, the reform was postponed for four years, and in Ukraine, the situation with the reform is exacerbated by the fact that the adoption and amendment of the Constitution of Ukraine in the part of decentralization block the point about the peculiarities of realization of local self-government in the separate districts of Donetsk and Luhansk regions. Poland’s experience shows that state administration cannot be effective without decentralization of power. Ukraine should focus on foreign experience, but, of course, it does not indicate that Ukraine should automatically use the experience of Poland. Reforms should be adapted in accordance with ourown traditions and historical experience, as well as taking into account those mistakes that were made by the Polish authorities, in particular, with regard to the financial framework of local self-government. In addition, the specific feature of the system of local self-government in Poland is that the principle of addition rather than absorption was based on the construction of territorial levels. Each level of local government performsits functions, has it sown territory and scope of responsibility.
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