Chystyukhina Y. Institutional Framework of Fiscal Decentralization in Ukraine

The object of the research is the process of fiscal decentralization of Ukraine. The aim of the work is the deepening the theoretical basis of the methodological foundation of the institutional principles of fiscal decentralization and to improve methodological and scientific-practical approaches to its implementation in Ukraine. The methods of research are: abstract-logical method, generalization, structural decomposition, comparison, grouping, analysis and synthesis, statistical analysis, economic and mathematical modeling. The scientific novelty of the results consists in the deepening of the theoretical foundations, improving of methodological approaches to improve the institutional foundations of fiscal decentralization in Ukraine. The grouping and content of fiscal decentralization imperatives based on the synthesis of theories of fiscal decentralization; a system of fiscal decentralization rules; methodical approach to optimization of quantitative parameters of the effectiveness of the implementation of fiscal policy in different scenarios of Ukraine's economic development. There has been further development: a scientific approach to the interpretation of the concept of "fiscal policy"; The methodological basis of fiscal decentralization by giving priority to the institutional aspects of fiscal policy implementation.