Savchenko Yuliia Anatoliivna Y. Decentralization of the budgetary regulation of the national economy

The research is devoted to systematization of theoretical bases and substantiation of practical recommendations on development of modern methods and mechanisms of decentralization of budgetary regulation of the national economy of Ukraine. Based on the consideration of the concept of decentralization from different sides: as a term, concept, process, theory, methodology, trend, a clarified interpretation of the essence of "decentralization" was proposed. SWOT and PEST indicators of decentralization analyzes in Ukraine have been improved. In order to increase the efficiency of decentralization reform and improve the quality of life of the population in Ukraine, a 12-step mechanism has been proposed, which, unlike existing developments, is grouped by political and financial spheres. A methodological approach to measuring the consequences of decentralization reform has been improved based on current scientific experience, based on a statistical and economic analysis of inter-regional comparisons, and providing recommendations for state regulation to accelerate reform processes. Indicator systems for estimating decentralization results in the context of budgetary regulation are grounded, based on a set of priority development goals and allowing to perform multifactor rating on a regional basis. The model of intergovernmental fiscal relations is proposed as a tool for improving the efficiency of the budget system, which allows to increase the financial capacity of the regions, taking into account the existing policy of territorial equalization.