Object of research: processes of formation and expansion of fiscal space of inclusive development of the region in the conditions of financial decentralization. Purpose: substantiation of theoretical and methodological bases of research of fiscal space of inclusive development of the region and development of scientific and practical recommendations on its expansion in the conditions of financial decentralization. Methods: dialectical, cognition, system and logical-structural, deduction and induction, dialectical, cognition, historical-logical, systematization and analogy, system analysis, synthesis and generalization, statistical and graphical, statistical, integral analysis, economic-mathematical, integral analysis , modeling, correlation-regression analysis, strategic analysis, system generalization. Novelty: for the first time the concept of inclusive development of the region in terms of financial decentralization, which provides for the achievement of goals and objectives of socio-economic growth of the spatial system is elaborated, the methodological principles of fiscal space of inclusive development of the region in terms of financial decentralization are substantiated, the organizational and economic mechanism of financial maintenance of inclusive development of the region in the conditions of financial decentralization is developed, a scientific approach to justify the expansion directions of the fiscal space of inclusive development, which is based on the positioning of regions on the matrix of strategic priorities in accordance with the level of inclusive development of the region and the integrated indicator of fiscal space is developed; the conceptual vision of the essence of financial decentralization, which, in contrast to its traditional interpretation as a process of transferring powers from state authorities to the local level for the formation and use of financial resources, which is supplemented by the possibility of accumulating funds from the state budget, mechanism of inclusive development of the region in the conditions of financial decentralization, a methodical approach to assessing the fiscal space of inclusive development of the region in terms of financial decentralization, a scientific approach to quantitative analysis of key factors that influencing on the inclusive development of the region have been improved. Scope of application: in the activities of the Committee of the Verkhovna Rada of Ukraine on Tax and Customs Policy, Department of Economy and European Integration of Volyn Regional State Administration, Department of Social Policy of Lutsk City Council, Boratyn Village Council of Lutsk District of Volyn Region, NGO "Volyn Agency for Investment Attraction" , Limited Liability Company "OÜ OO EAT", Limited Liability Company "Ensol Ukraine", in the educational process of Lesya Ukrainka Volyn National University during the teaching of disciplines "Regional economics", "Local finance", "Budget system", "Tax system", "Intergovernmental relations".
