Achievements and challenges of local self-government reform in ukraine

<jats:p>The article examines the results and current challenges of the reform of local self-government and territorial organization of power in Ukraine in the context of national resilience, post-war recovery, and European integration. It is substantiated that decentralization has contributed to the formation of institutionally and financially capable territorial communities, the expansion of their administrative autonomy, and the strengthening of the principles of subsidiarity and responsibility. The key outcomes of the reform are identified, including the strengthening of the financial capacity of territorial communities, the formation of a new territorial framework for local self-government, and the development of digital public services. It is established that, under the conditions of the full-scale war, territorial communities have demonstrated their ability to maintain critical infrastructure, provide essential public services, and respond promptly to security and humanitarian challenges, confirming the important role of decentralization in ensuring national resilience. The strategic importance of local self-government for post-war recovery based on the build back better principle is substantiated, combining reconstruction with energy efficiency, inclusiveness, digitalization, investment attraction, and local economic development. The main challenges to the further implementation of the reform are identified: the incomplete institutional and regulatory framework, financial disparities among territorial communities, shortages of qualified personnel, and the risks of excessive supervisory pressure. Priority areas for the further development of decentralization are proposed, including strengthening the financial and human resource capacity of territorial communities, improving state supervision mechanisms, advancing digital governance, and developing partnerships between the state, territorial communities, businesses, and international partners. It is demonstrated that strengthening local self-government is an important prerequisite for effective post-war recovery, the economic resilience of territories, and Ukraine’s further European integration. Keywords: decentralization, local self-government (LSG), territorial communities (TCs), resilience (Resilience), recovery (Recovery), European integration, personal income tax (PIT), Institution of Prefects, personnel shortages, pressure on LSG.</jats:p>