Radelytskyi Y. Local budgets in the context of financial decentralization in Ukraine.

In the dissertation the theoretical synthesis was made and the new solution of an important scientific problem was proposed – development of theoretical and methodological principles, development of scientific methodical approaches and substantiation of practical recommendations concerning the development of local budgets in the context of financial decentralization in Ukraine. The theoretical bases of development of local budgets, their essential characteristics, functions, principles, and influence on socio-economic development of regions and administrative-territorial units of the basic level are revealed. The main aspects and systematized advantages and risks of the impact of financial decentralization on the processes of social and economic development at the local level are outlined. The methodological principles of research on the development of local budgets in the conditions of financial decentralization are substantiated, the method of diagnostics of the level of budgetary decentralization of regions is proposed. The conceptual model of development of the territorial community in the conditions of administrative and financial decentralization, which provides for the effective use of the internal potential of the community, is proposed. The strategic priorities of development of local budgets as the basis of financial support of local self-government are determined. The dissertation is a self-study research, in which new theoretical positions, methodological approaches and practical recommendations for improving the efficiency of development of local budgets under conditions of financial decentralization in Ukraine are developed. From the scientific works published in co-authorship, only those ideas and positions that are the author's personal achievements are used in the dissertation.