The article is devoted to the study of the administrative and legal status of local self-government bodies in the process of implementing the decentralization reform.
 Currently, Ukraine is undergoing a decentralization reform. Its beginning, in its current form, is considered to be the approval by the Cabinet of Ministers of Ukraine of the concept of reforming local self-government and territorial organization of power in Ukraine in 2014 and the approval of the action plan for its implementation, which launched the decentralization reform. In 2020-2021, a new stage of decentralization is taking place in Ukraine, which was characterized by a number of significant legislative changes.
 The article examines the administrative and legal status of local self-government bodies. It is argued that the term “local self-government body” is understood as an autonomous, non-sovereign legal entity of public law, which was created and received its power from a law adopted by Parliament. The degree of independence of local self-government in decision-making is determined by the nature and structure of administrative relations with state authorities.
 It is concluded that during the implementation of the reform, the legislation on local self-government and related legislation should be revised and improved in such a way as to expand the powers of local self-government bodies and contribute to the better performance of their functions, especially in the management of personnel issues, financial affairs and in determining their own priorities in the provision of public services. Despite the revision and amendment of the legislation on local self-government and other relevant legislation, the analysis of scientific sources gives grounds to assert that the exercise by local self-government bodies of their statutory powers and the performance of the functions assigned to them largely remained under the influence and control of the state authorities.
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