This article highlights peculiarities of decentralization reforms in Ukraine and Latvia, their implementation and aspects which are crucial for their success, illustrating them with Latvian examples for Ukraine. The publication states that just as in Latvia, the decentralization process in Ukraine began from the grassroot administrative-territorial level and strives for a global transformation of the country’s administration model, and creation of an effective territorial structure of power in accordance with the provisions of the European Charter of Local Self-Government, but Ukraine lacks effective legal arrangements to ensure the people’s right to direct practical action for solving current issues of their local community. Similarly to Ukraine, the process of decentralization in Latvia over the several decades of its restored independence included several stages of reforms that did not always run synchronously and caused a great deal of difficulties and problems. For instance, budget decentralization preceded the reforms of local councils and administrative structure. Reforms of local self-government began earlier, and the law gave more powers to local governments, but communities could not implement them as they were non-consolidated, small in size, and had little capability for independent activities. This piece of research sets forth a series of recommendations that are worth to be observed in the further course of the decentralization reform in Ukraine: do not postpone activities that introduce financial and administrative autonomy, otherwise the reform will see more resistance than support; promote amalgamation, but develop cooperation at the same time; whenever possible, encourage creation and strengthening of a united association of local governments, and consult it at every stage of reforms; consult with every local authority, compensate and help those who may find themselves on the margin; decentralize certain functions in the course of reformation. The article suggests the following conclusions: proceeding on a long way of reformation in the conditions of economic and political instability, effectiveness of decentralization in Ukraine depends on how capable the united communities can become and how efficient they can be in providing all the necessary services to the people. Nowadays, communities in Ukraine are formed in conditions of the global pandemic, complicated geopolitical transformations, and an economic crisis, and this process requires further research in this field, a thorough study of international experience just as much as it requires certain efforts from virtually everyone: legislators, community leaders, people’s elected representatives in communities, and each member of such community. Only a combination of teamwork meant to achieve a positive result of meeting the strategic goals of community, diligent payment of taxes, transparent distribution and successful allocation/use of funding, and a sound investment policy can guarantee the desired result and comfortable living for the people of an amalgamated territorial community

decentralization, Ukraine, Latvia, reforms, local self-government, power, amalgamated territorial communities