The scientific novelty of the obtained results lies in the development of scientific and methodological principles and applied tools for evaluation and provision of local budget fiscal autonomy. It was developed a comprehensive two-level system of evaluation of local budget fiscal autonomy, based on relevant indicators for measuring the quality of income and expenditure of local budget, determined on the basis of the Cronbach's alpha test, taking into account the results of benchmarking analysis of best domestic and foreign practices and ranked based on the Fishburne method. This allows us to assess the overall level of local budget fiscal autonomy in Ukraine, as well as to monitor the progress of the reform of fiscal decentralization in relation to individual administrative territorial units that forms the basis for international (first level) and domestic (second level) comparative analysis. It also were improved methodological principles of substantiation of the role and place of local budget fiscal autonomy in the development of the economy, which differs from the existing ones by building a system of linear regression dependencies for Ukraine and a sample of European countries (based on a panel data model with random effects) of the local budget fiscal autonomy indicator and its components on parameters of investment attractiveness and economic development of the country. This allows us to identify macroeconomic indicators that are most sensitive to changes in the local budget fiscal autonomy and its components, which forms the basis for adjusting the directions of local finance reform in Ukraine. Besides, it was improved the methodological basis for determining the directions of reforming local taxes and fees in Ukraine, which in contrast to the existing implemented on the basis of benchmarking analysis of a group of unitary European countries, determined by Ward's hierarchical clustering method taking into account similarities in tax autonomy levels. Moreover, it was developed scientific bases of substantiation of vectors of reforming fiscal equalization system in Ukraine, which, unlike other approaches, is carried out on the basis of a comparative analysis of the tightness of variation in the levels of tax, revenue and expenditure decentralization. This allowed formalizing proposals of improvement the mechanisms equalization of tax and expenditure capacity of administrative-territorial units in order to strengthen the local budget fiscal autonomy. It was further developed theoretical principles of development of the theory of fiscal decentralization and local budget fiscal autonomy, which differ from the existing by systemic combination of trend, bibliometric and comparative analysis. This allowed identifying and formalize the contextual and evolutionary patterns, to carry out clustering of research networks by affiliation of scientists, to identify leaders of scientific schools. It was also further developed methodological tools for determining the components of the local budget fiscal autonomy, which act as catalysts for accelerating the level of innovative development of the country, which, unlike other approaches, is based on a combination of Hausman test, correlation analysis tools and panel data regression modeling, provides for the formalization of the impact on the index of innovative development of the country both composite indicator of local budget fiscal autonomy, and its components. This allowed us to identify components of local budget fiscal autonomy that are innovatively attractive. Key words: local budget, fiscal decentralization, local finance, local budget fiscal autonomy.
