Abstract. Specific features of fiscal decentralization as a component of decentralization in Ukraine have been analyzed in this article. It is demonstrated that fiscal decentralization is politically necessary reform for Ukraine, which directly impacts on the formation and implementation of state and regional policy, harmonized actions of central and local authorities, creating a new format of the balance of relationship among the state and local authorities, stabilization and stability of economic processes in Ukraine, efficiency provision of public services, elimination of macroeconomic instability and acceleration of economic growth. The ways of improving this process are outlined. Although the process of fiscal decentralization in Ukraine has not been completed it is concluded about its inefficiency that leads to nsufficient effectiveness of reforming the budgetary and tax system, inter-budgetary relations and decorativeness of most measures implemented in the direction of fiscal decentralization. It has been noted that the process of fiscal decentralization in Ukraine should have its implementation strategy, which can determine the main points, can analyze the problems and can search for possible solutions or the ways of mitigation. Key points of such a strategy should be: an adequate political and institutional environment, improvement of the administration quality, close relations of local authorities with the population and formation of effective communication channels; strengthening the responsibility of local self-government agencies to the community (local accountability and transparency, reduction of corruption); fight against corruption, the «horizontal» and «vertical» growth of the budget competition; ensuring the financial independence of local self-government agencies in decision-making; stimulating local self-government agencies to increase their own budget potential, establishing proper access for the development of investment activity. It has been emphasized that the existence of concrete steps of implementing fiscal decentralization in Ukraine will help to strengthen local political and institutional capacities. Keywords: decentralization, fiscal decentralization, local self-government, taxation, budget. JEL Classification Н50, H72, H77 Formulas: 0; fig.: 0; tabl.: 0; bibl.: 33.

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This paper discusses a number of issues related to the structure, status and powers of constitutional control bodies in the post-Soviet countries. The differences between these institutions and the body of constitutional control of Ukraine are analyzed. Particular attention is focused on the key features of the constitutional review body in each of the countries. Thus, a key feature of the Constitutional Court of the Russian Federation is its right to abolish normative legal acts not only at the federal level, but also by the subjects of the federation. Studying the provisions of the Constitution of the Republic of Belarus, it should be noted that the Constitutional Court of Belarus is empowered to decide issues on the compliance of acts of the Supreme Economic Court with the provisions of the Constitution. A key feature of the Kazakhstan constitutional review body is the powers it has been given to review only those laws passed by parliament that have not yet been signed by the President. A specific feature of the status of judges of the Constitutional Court of the Republic of Lithuania is the consolidation of sufficiently high qualifications for candidates in the provisions of the Constitution. No judge can hold office for no more than one term, which is 9 years. The system of constitutional control in Georgia cannot boast of a large number of features. So, they include the absence of a separate section in the Constitution that would regulate the procedure for carrying out constitutional proceedings, as in most countries – only a separate article is devoted to this provision. On the basis of the conducted advancement of the proponation of the idea and the provision of the Constitutional Court of Ukraine, more importantly, from the dispute, the competence of the state bodies is based. It is proponated to propose the lineage of the seat of the court.