Abstract
The article deals with the main problems of decentralization reform. The dynami cs of the formation of united territorial communities in Ukraine and the volume of tax revenues to their budgets are analyzed. The state of concluding agreements on municipal cooperation in administrative-territorial units of Ukraine is considered. The analysis of the formation of the united territorial communities in the Mykolaiv region and the assessment of their financial capacity is carried out. The best practices of the communities of Mykolaiv region are presented. The problems of decentralization and development of efficient rural communities are investigated, threats and risks are identified. It is indicated that the activation of decentralization processes forms an organizational, economic and managerial basis for strengthening the socio-economic development of rural areas.
Keywords:
decentralization, general territorial community, rural territory, development, municipal cooperation, financial capacity of communities.