ENSURING THE TRANSPARENCY OF THE BUDGETARY PROCESS IN UKRAINE

Abstract

Purpose. Generalization of theoretical, methodological and practical recommendations to ensure transparency of the budget mechanism in Ukraine. Methodology of research. The main results of the study are highlighted using the dialectical method for the knowledge of economic phenomena and used in the analysis of legal interpretation to ensure the transparency of the budget process and theoretical foundations; a systematic approach that allowed the structuring of management tools in the context of establishing a relationship between monitoring and evaluating existing practices of public performance. Findings. The legal regulation of the openness and accessibility of information of the budget process at all stages of its functioning was explored; its imperfection, which is connected with the versatility of the management process and the number of participants, was established. It was determined that the criterion for a qualitative assessment of the transparency of the budget mechanism is democratization tools: the management of the mechanism was provided by the organizational-institutional components and for the use of program-targeted management. It has been established that existing practices of evaluating the transparency of budget relations have the development of full-scale software in terms of automatic calculations, integrated into related online platforms and technical support facilities. It was noted that there is a need to improve the existing tools for assessing local budgets, allowing them to comprehensively assess their transparency at all stages and levels of the budget process. Originality. In-depth scientific and methodical apparatus for forming the analytical base of the system of indicators of the existing practice of disclosure of information, which unlike the existing one, provides an opportunity to integrate and agree on monitoring instruments, evaluation of effectiveness with the procedure of democratic accountability and contributes to the transparency of the budget mechanism in Ukraine. Practical value. The results of the study can be proposed for implementation in the public sector, which will facilitate the establishment of an effective monitoring system for ensuring public access to the budget process and inform about the issues of drafting, reviewing, approving and implementing local budgets, both at the level of the individual community and in Ukraine as a whole.