Legal Basis of the Principle of Subsidiarity in a Democratic Society

The article is dedicated to theoretical basis of the definition of the concept of "subsidiarity" in the context of its application as a key principle of a democratic society in the relations between central and local authorities; examines the definition of the conceptual and categorical group of scientific research of the principle of subsidiarity; researches the legal framework, place and role of this principle in a democratic society, in particular, in the EU countries. The author pays attention to the fundamental approaches to the application of the principle of subsidiarity in the implementation of the State regional policy of Ukraine in budgetary relations.