ФІНАНСОВА ДЕЦЕНТРАЛІЗАЦІЯ: ПРАКТИКА ВЗАЄМОДІЇ ОРГАНІВ ДЕРЖАВНОЇ ВЛАДИ Й ОРГАНІВ МІСЦЕВОГО САМОВРЯДУВАННЯ В УКРАЇНІ ТА СВІТІ

Abstract

In the course of assigning expenditure and revenue powers to local self-government, it is necessary to clearly define and distinguish between the functions of the state and local authorities, to take into account the real needs of newly-created hromadas, to use management technologies based on the foundations of “new public management”, and to prioritize the interests of citizens in order to make managerial decisions relevant exactly to the local level. In turn, the development of public relations dictates the urgent necessity to search for new ideas on governance in modern states, to search for new technologies, new tactics and strategies for regulating fiscal decentralization progress, to apply management technologies based on the “new public management”, and to prioritize the interests of citizens in order to make managerial decisions relevant exactly to the local level. The current conditions of local self-government institution and the form of its interaction with the state authorities along with transformation of Ukrainian society and implementation of fiscal decentralization policy require in-depth analysis and are of interest for current research. Briefly, the key areas of strengthening the financial independence of local self-government are identified, via a clear definition of the central and local executive bodies structure and powers, strengthening the role of local, implementing the reserves on own revenue base, accounting the financial policies and forms of fiscal support to local selfgovernments, introducing the new approaches to the budget process – “new public management”.