Local budgets in the context of decentralization processes in Ukraine

Abstract

Abstract. Some important results of financial and administrative aspects of decentralization in Ukraine as of the beginning of 2022 were discussed. Certain stages of financial decentralization aimed to strengthen the financial base of sub-national governments and to form self-sufficient united territorial communitieshave been studied. The dynamics of revenues and expenditures of the Consolidated budget of Ukraine in terms of the indicators of the State and local budgets and inter-budget transfers were analyzed. The criteria of self-sufficient united territorial communities have been studied.