The article discusses how Ukraine is working on decentralization reform to improve local government and public services. The goal is to make sure the state meets the needs of society better. They want to create strong local government, involve the community in decision-making, and provide quality services to everyone. The reform aims to address financial disparities between regions and make sure local governments have the resources they need. The research shows that more work is needed to continue the reform and solve issues with local government capabilities.