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The article is devoted to the systematizing of characteristics of fiscal imbalances types, identifying the causes of their occurrence and finding ways to eliminate fiscal imbalances. The causes of the emergence of vertical and horizontal fiscal imbalances are determined. The negative consequences of intergovernmental transfers as a means of overcoming fiscal imbalances have been caused and the necessity of directing the policy of fiscal decentralization to the observance of national interests is established. The purpose of fiscal decentralization as the achievement of economic efficiency of the state policy, ensuring equalization of regional development and macroeconomic stability of the country in general is determined. The list of principles of fiscal decentralization is formed. The risks of introducing a system of fiscal decentralization have been identified. A number of problems faced by Ukraine in the process of fiscal decentralization have been formulated. The prospect of further research determined the formation of conceptual provisions of fiscal decentralization in Ukraine.
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