Modern approaches to fiscal decentralization (part 2)

Introduction. Decentralization in Ukraine, the new stage of which began 2014, particular regarding redistribution powers and financial resources between levels budget system, played a positive role ensuring livelihood communities under martial law after start full-scale Russian aggression. Problem Statement. In domestic scientific opinion, attention is usually paid either to applied aspects budgetary (fiscal, financial) decentralization, or analysis classic works representatives first second generations fiscal decentralization. At same time, any practical measures require study theoretical foundations, including those that have been developed over decades recent years. The purpose generalize work foreign scientists on cover generation theories, as well relate currently relevant issues. Methods. General methods synthesis, induction deduction, grouping, generalization, etc. are used. Results. An theories decentralization was carried out, increasing accountability transparency government balanced (centralized decentralized) provision local public goods, influence endogenous exogenous factors its overall effect, social choice, issue subject research by scientists, considered: impact economic growth human development, dependence effect quality institutional environment, anti-crisis regulation, ratio advantages disadvantages countries with economies, newly industrialized cranes developing Conclusions. A certain consensus has formed decentralized systems, implemented worldwide last few decades, socioeconomic development economy, especially proper substantiation reforms. ambiguous depends many internal external factors. sufficiently high environment prerequisite for successful course centralized countries, characterized rather rigid mechanism not only possible but also causes consequences, although they do always coincide results liberal economies. Fiscal justifies itself emergency situations, confirms example Ukraine aggression, when shown ability respond quickly challenges, accepted satisfied urgent needs several millions internally displaced persons.