Бюджетна децентралізація: особливості запровадження, проблеми та перспективи.

In the article the basic problems of budget funds at the regional level. Overview global practice of local revenues and intergovernmental relations, where the financial autonomy of local units provided mostly through direct collection of local taxes. The peculiarities of the implementation of fiscal decentralization today. Identified problems on regional development and efficient use of public funds. There is no complete and self-sufficient regional governments at the district and regional territorial levels, namely effective tools that should support this selfsufficiency, including: regional ownership, regional spending authority and regional taxes. Analyzes current trends deficit of local budgets. The trend widening gap state budget expenditures over revenues. This confirms the requirement, improve the mechanism for filling the revenue part of local budgets and cost optimization of the state budget of Ukraine in terms of fiscal decentralization. Outlines the direction of solving the problems of fiscal decentralization in Ukraine, taking into account the world experience.