Comparative analysis of models of local self-government in Ukraine
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Keywords:
decentralization, local self-government, Ukraine, local authorities, local budgets.Abstract
The article presents a comparison of models of local self-government in Ukraine before the
decentralization reform, during the reform period, and after the completion of the active phase of the reform.
The decentralization reform in Ukraine began in 2014. It is currently ongoing in one form or another, a break
was made during 2013-2021. The author made a review of the history of the formation and development of local
self-government in Ukraine, starting with the receipt of this old independence from the USSR in 1991. The article analyses the main normative legal acts regulating the position of local self-government in Ukraine, including
the previous editions. The author analyzed a volume of powers of local self-government bodies at the basic,
district, and regional levels. The article determines the main taxes and fees received by the budgets of local
governments before the reform, during the reform, and after the completion of the active phase of the reform.
The author assessed the dynamics of the volumes of budget revenues of local governments, using the example
of the Drohobych city territorial community. The article explaines the increase in the scope of powers of local
governments at the base level, as well as the district and regional levels. The article identifies the effectiveness
of the above reform. It is concluded that the Ukrainian experience can be used in the conditions of the Republic
of Kazakhstan.
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