Özet:

The review of scientific studies and publications confirms that in Ukraine, the interest of scientists in the theoretical and practical problems of budget management is growing. Domestic and foreign scientists have repeatedly drawn attention to the need for full and timely disclosure of the state of the formation and use of financial resources of society. The foreign experts studied foreign experience and grounded measures that could and should contribute to the achievement of the effectiveness of this process, the methods of ensuring transparency of the state budget and involving the public as the subject of control over the use of budgetary resources, in particular, public hearings, “e-government”, are an area public administration. Budget management is an important instrument of state regulation of the activity of authorities. According to the analysis, one can see that today it is necessary to distinguish the following types of budget support as: informational, organizational, methodical, and regulatory. The state implements a policy of budgetary management with the help of management bodies. There is a close interconnection between representative, national, and operational management bodies. The principle of transparency of the budget system (in conjunction with its publicity) is enshrined in Article 7 of the Budget Code of Ukraine. An attention is drawn to the fact that the budget system as a “totality of the state budget and local budgets” is transparent by definition. It is fair to note that insufficient transparency of the budget process is not only a domestic problem. The Board of Directors of the IMF approved one of twelve internationally recognized financial standards – the Code of Good Practices on Fiscal Transparency. An assessment of the state of implementation of the principle of publicity and transparency in the budget management of Ukraine makes it possible to draw the following conclusions: 1. The content of the principle of publicity and transparency in the text of the Budget Code of Ukraine should be amended by formulating it as a principle of the budget process, while it is necessary to specify the ways of its practical implementation. 2. The full implementation of the principle of publicity and transparency of the budget process will increase the level of trust of citizens to the authorities of different levels, which is one of the factors of successful implementation of the state social and economic policy, and will deepen the democratic principles of the formation and development of Ukrainian society. 3. The lack of transparency of budget information at the planning stage significantly impairs the ability to manage budget resources, primarily at the local level, exacerbating the problem of full budget financing, especially at the end of the budget period. 4. Budget information for an overwhelming majority of stakeholders remains inaccessible, inaccurate, untimely, and incomplete in Ukraine, which led to a deterioration of Ukraine’s position in the international rating by the Open Budget Index. 5. Improving the transparency of the budget process can be achieved through the use of the above measures. Their implementation will serve not only to improve the quality of the budget process and the effectiveness of budget management but also to establish harmonious social relations. At the same time, the task of developing further directions of increasing publicity and transparency of the mechanism of functioning of the entire system of public finances in Ukraine remains relevant.

Anahtar Kelimeler: