Decentralization processes in the context of reforming the economy of Ukraine

The subject of the study is the justification for the need for further decentralization processes in Ukraine. The aim of the study is to analyze the results of the reform of decentralization of power in Ukraine, to identify the problems and risks that accompany the modern process of decentralization. Research methods. In the work uses a set of scientific methods that reveal the essence of the modern process of decentralization reform, including grouping and benchmarking techniques for building tables; systemic, historical, logical methods that help to reveal the dynamics of decentralization processes and ensure the effectiveness of research. Results of work. Based on the study of the formation of united collectives over the 5 years, it can be argued that the most successful are the territorial associations of cities of regional significance, which have the highest development potential, are less dependent on subsidies, have the ability to form resources from their own sources. For small territorial associations, it is necessary to consider issues regarding their territorial expansion and corresponding increase in population. The field of application of results. System of financial sciences for public administration, economics and public finance management. Conclusions. Decentralization processes in modern conditions of reforming the economy of Ukraine are investigated; problems and risks regarding the further formation of united collectives are examined