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The article deals with the coverage of decentralization reform in Ukraine as a means of forming effective local self-government. The basic approaches to understanding the concept of "decentralization" are investigated. The legislative framework for decentralization reform is analyzed. The main advantages of decentralization and its positive impact on territorial communities are identified. The conditional structure of governing bodies of the united territorial communities (OTG) is presented. Emphasis is placed on the main powers and tasks of the executive bodies of the united territorial communities. It is concluded that the main goal of decentralization reform is to create an effective local government institution that is able to improve the living conditions of the population.