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Abstract
The paper aims at assessment of revenues of local budgets of rural communities in Ukraine under
conditions of current administrative-territorial division. In order to perform an in-depth analysis on the local
level the case of Lviv province (oblast) and its districts (rayons) is used, showing revenues of local budgets,
aggregated at the level of rayons. Since the financial support of rural development is found insufficient,
an analysis of current flaws in financing is conducted. Recommendations toward improvement of financial
self-sufficiency of rural communities are offered, as well as for increase of their financial resources and
development abilities in the process of upcoming administrative-territorial reform.