In this article the rating of the budget provision of Ukrainian regions has been evaluated basing on the calculation of Euclidean distances and grouping of indicators by budget status and balance, intergovernmental cooperation, budget stability and debt load. Using of the cluster analysis allows us to classify regions by integral indicator of budgetary provision into crisis, low, medium and high level. The analysis shows uneven budget distribution and confirms the need and timeliness of fiscal decentralization. The attention is on the first results of the reform of fiscal decentralization. It is shown that with the new changes to the Tax and Budget Codes financial stability of local budgets was strengthened, resulting in the growth of budget support demonstrated by almost all regions of Ukraine. It is proved that a high proportion of social spending in the minimum capital is not able to ensure economic growth in the region. The implementation of budgetary policy should be based on unleashing the potential of the regions, considering the fundamental principles of fiscal decentralization, especially in the empowerment of local governments to accumulation and effective use of development resources. The existence of certain patterns of implementation and budgetary policy of Ukrainian regions, caused by the influence of factors of exogenous and endogenous nature, has been highlighted. 

region, evaluation, budget provision, taxonomy method, Euclidean distance