UDC 342.25
Ustimenko, V. A., & Dzhabrailov, R. A. (2014). Pravove zabezpechennya vprovadzhennya zasad rehionalizatsiyi u sferu derzhavnoho upravlinnya ekonomikoyu [Legal support for the introduction of the principles of regionalization in the field of state governance of the economy]. Rehional'na ekonomika - Regional Economy, 74(4), 24-30. [in Ukrainian].
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The article focused on the need to revise the legal status of regional public authorities and local self-government in the context of the implementation of the principles of regionalization as a process of increasing autonomy of regions in addressing significant issues of socio-economic development. It is noted that a key objective of regionalization is economic self-sufficiency of regions, the creation of an effective legal model of building relationships between the state and its regions. It is noted that the current economic situation of the regions of Ukraine is very different from each other, which ultimately leads to the emergence of regions-donors and recipients. While the approval of a greater economic potential in some regions compared to others cannot be considered justified. At the same time focuses on the fact that the problem remains unsolved is the problem of incomplete use of territorial, sectoral, industrial, environmental and other advantages of regional development, resulting in reduced economic activity in the region. In this regard, it is proposed to create the right incentives for economic competition of the regions using different means of legal regulation. It is noted that substantial revision requires fiscal sphere of domestic legislation, the balance of which three levels (state-region-city) redistribution of financial resources determines the ability of regions to decide questions of economic and social development. It is emphasized that most of the tax revenues, which are formed at the regional level, is taken to the state budget and own revenues are insufficient to ensure compliance with the numerous social projects and solving urgent problems in various sectors of the economy of the region. It is noted that the mechanism of state management of budgetary and tax systems should be directed not only on the alignment of economic imbalances in regional development. A key objective in reforming the budget and tax legislation recognizes the creation of conditions for formation regions own the necessary and sufficient tax system. Argued that the solution to the question of optimization of the structure of the powers of Central Executive authorities shall be carried out with extensive use of the principle of subsidiarity.