Abstract
This article compares the systems of local state government and local self-government in Ukraine and the Republic of Kazakhstan. A review of the formation and development of the reform of local self-government and territorial organization of power in Ukraine since 2014 has been carried out. A content analysis of the legal acts of both states is carried out in order to determine the legal status of local state government and local self-government of the two countries. A comparison is made of the main elements of local state government and self-government according to four parameters: administrative-territorial structure, status of local authorities, scope of powers of local authorities, budget system at the local level. The similarities and differences between the systems of the two countries were identified, and the revenue side of the budget of two administrative-territorial units of the 3rd (basic) level with a similar population was compared. The main advantages of one system of local state government and self-government over another are identified. Recommendations for the further development of the system of local government and self-government in Kazakhstan are formulated.