Comprehensive assessment of the financial sustainability of local budgets in conditions of decentralization

Initially the global financial and economic crisis, decentralization processes in many countries, and further the coronavirus pandemic, as well as the war in Ukraine have increased interest in the concept of financial health, financial condition and, more specifically, in the financial stability of local authorities. A system of indicators for a comprehensive assessment of the financial stability of local budgets has been proposed and substantiated in this article based on the previously conducted analysis of existing scientific approaches to assessing the financial stability of budgets. The determined methodology was tested on the basis of the data of territorial communities of Transcarpathian Region (Ukraine) for 2021.