Özet:

The present article concentrates on analyzing the ways of increasing efficiency of transparency of public finances reduced of broader significance: from the analysis of the quality of the state and local management in the social, environmental sphere. In this article, we discuss interlinkages between corruption, transparency of public finances, and the value of technological developments in the context of the 2030 Agenda for Sustainable Development. The main purpose of this article is to characterize the legal and economic basis for ensuring transparency of public finances to monitor the effectiveness of their distribution, which becomes crucial for the success of the reform process in all areas of the national economy. The authors emphasized the importance of the impact of trends in the political-legal environment, the economic and financial sphere on the transformation of the state anti-corruption strategy. A review of gaps in anti-corruption legislation is essential for effective practices combating corruption. Present status and theoretical results of the formation and implementation of SDG 16 in the legislation of the state anti-corruption strategy contradictory are summarized. The practical significance of the research results is to formulate a hypothesis, the essence of which lies in the new knowledge about overcoming corruption in the process of dynamic transformation through the integration of SDG 16 into the National Anti- Corruption Strategy and enhancing transparency of public finances by digital technologies as a prerequisite for achieving all other development goals on the 2030 Agenda for Sustainable Development. This hypothesis aims to change the strategic directions and directions in economic policy-making in order to neutralize the harmful processes of corruption. The value of the results obtained in contemporary research is driven by the transnational nature of the phenomenon of corruption and its relation to other harmful processes that are produced in the economic space and lead to the institutionalization of the global economic crisis. Methodology. A holistic approach is used to analyze both the extent and causes of corruption in Ukraine by looking at the system of checks and balances and institutional pillars that form a society, including the executive, legislature, judiciary, and civil society.

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