The article is devoted to studying legal regulation of financial support for local budgets development in Ukraine in conditions of decentralization.

Under the current conditions, the Cabinet of Ministers of Ukraine approved the State Strategy for Regional Development for the period up to 2020, which stated that the purpose of decentralization of power was to stop using the centralized model of governance in the state, to ensure the capacity of local self-government and to build an effective system of territorial organization of power in Ukraine, to implement the provisions of the European Charter of Local Self-Government to the full extent.

It is necessary to unite the efforts of the communities and their territories, and also financial support of the state is needed in order to solve the problem at the level of the territorial communities. Two laws of Ukraine “On Voluntary Association of Territorial Communities” and “On Cooperation of Territorial Communities” were approved for this purpose. Indeed, despite the fact that the Constitution of Ukraine provides the right to the inhabitants of villages to unite into a single territorial community voluntarily, to form local self-government bodies, the mechanism of resolving this constitutional provision at the legislative level was not regulated by this time.

There has also been significant development in the area of budget legislation. The sources of revenues of newly formed united territorial communities have been expanded due to the adoption of the Law of Ukraine “On Amendments to the Budget Code of Ukraine regarding including certain administrative charges to local budgets”.

With the help of the Law of Ukraine “On Amending Certain Legislative Acts of Ukraine Concerning the Peculiarities of Voluntary Association of Territorial Communities Located on the Territories of the Adjacent Regions”, the gap in the legislation was coped with. This gap prevented the appointment of the first elections in the united territorial communities by the Central Election Commission over a long period.

Key words: local budget, territorial community, financial support for local self-government.

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