Pylypenko Y. Institutional framework for strengthening the financial autonomy of local self-government bodies in Ukraine under decentralization.

The dissertation is devoted to deepening of theoretical positions and development of practical recommendations on improvement of formation of financial independence of local government in the conditions of decentralization. With the ratification of the Association Agreement between Ukraine and the EU, our country has chosen the direction and priorities for further development. To confirm this vector, the Sustainable Development Strategy «Ukraine – 2020» was adopted, for the implementation of which it is necessary to carry out 62 sectoral reforms. Among them, decentralization and public administration reform play an important role. However, the reform of inter-budgetary relations has exacerbated the contradictions that have accumulated in the field of local finance (uneven distribution of fiscal powers between governments, the presence of structural and regional asymmetry between communities due to different financial potential, poor service delivery by local authorities).