Ensuring transparency and publicity of local budgets in Ukraine in the face of new challenges
Keywords:
local budgets, budget transparency and publicity, international ratings, decentralization, war, new challenges.
Abstract
The article analyzes the essence and features of transparency and publicity of local budgets in Ukraine and abroad using advanced foreign experience. The need to ensure transparency and publicity of local budgets is substantiated. International ratings of openness and transparency of local budgets are considered. Successful projects and practices in ensuring budget transparency and publicity are analyzed. The features of ensuring budget transparency and publicity in war conditions are determined. Recommendations are proposed to increase the transparency and publicity of local budgets in Ukraine in the face of new challenges.
To achieve the goals of this article, general scientific and special methods were used, such as the structural-functional method (to study individual tools, successful projects, and practices in ensuring transparency and publicity of local budgets), comparison method (comparison of data openness across countries, successful projects, and practices in ensuring budget transparency and publicity). All this made it possible to develop measures to ensure transparency and publicity of local budgets in Ukraine in the face of new challenges.
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References
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Miedviedkova, N., & Karpych, A. (2021). Practices for increasing the level of publicity and transparency of Ukrainian local budgets. The collection of scientific papers «Scientific Bulletin of the Flight Academy. The series Economics, Management and Law». 5, 65-72. https://doi.org/10.33251/2707-8620-2021-5-65-72
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Nakonechna, J., & Demydenko, L. (2016). Opennes and transparency of state and local budgets in Ukraine. Bulletin of Taras Shevchenko National University of Kyiv, Economics, 10(187), 20-27
Petlenko, Yu., Drozd, N., & Morhun, D. (2021). Openness and transparency of the budget process in Ukraine. The collection of scientific papers «Scientific Bulletin of the Flight Academy. The series Economics, Management and Law», 5, 83-91. https://doi.org/10.33251/2707-8620-2021-5-83-91
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Polivchak, R., & Borysevich, K. (2023). From solar power plants to shelter. What is known about the “Participation Budget” projects in the Ivano-Frankivsk community? Community News. URL: https://acortar.link/SbEvNg
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Resolution No. 252. “Some issues of the formation and execution of local budgets during martial law”. Cabinet of Ministers of Ukraine, dated March 11, 2022. URL: https://zakon.rada.gov.ua/laws/show/252-2022-%D0%BF#Text
Slukhai, S., Demydenko, L., Nakonechna, Y., & Borshchenko, T. (2019). The Principle of Transparency in the Ukrainian Decentralisation Reform. Central European Public Administration Review, 17(2), 141-165
Wood, T., & Aronczyk, M. (2020). Publicity and Transparency. American Behavioral Scientist, 64(11), 1531-1544. https://doi.org/10.1177/0002764220945359
Yevtushenko, М. (2018). Problems of public presentation of information on approved local budgets. NDFI Scientific Works, (3), 80-91. (In Ukranian)
Zakharii, V., Demydenko, L., Nkonechno, Y., & Miedviekova, N. (2019). Lessons from fiscal decentralization in Ukraine. Globalization and Business, 4(7), 73-78
Zhabynets, О. (2019). Information publicity and transparency of budget process in the consolidated territorial communities of Lvivska oblast: estimation and ways of improvement. Socio-economic problems of the modern period of Ukraine, (1), 46-52. (In Ukranian)
Bak, N.A. (2014). Transparency of the budget process as a factor of the budget management efficiency’ rising in Ukraine. Economics: time realities, 1. 43-49. URL: http://nbuv.gov.ua/UJRN/econrch_2014_1_8
Boex, J., Williamson, T., & Yilmaz, S. (2023). Fiscal Decentralization, Local Public Sector Finance and Intergovernmental Fiscal Relations: A Primer (English). United States of America: World Bank Group. URL: https://acortar.link/MduNul
Budget code No. 2456-VI. Budget code of Ukraine. Verkhovna Rada of Ukraine, dated July 8, 2010. URL: https://zakon.rada.gov.ua/laws/show/2456-17#Text
Dymnich, N. (2023). In Ivano-Frankivsk in 2023, UAH 25.5 million was allocated to implement Participatory Budget projects. Community News. URL: https://acortar.link/RK9Qc5
Decentralization. (2023). The impact of war on the budgets of territorial communities. URL: https://decentralization.gov.ua/en/news/17356
Decree of the President of Ukraine No. 64/2022. “On the introduction of martial law in Ukraine” Verkhovna Rada of Ukraine, (Decree approved by Law No. 2102-IX dated February 24, 2022). URL: https://zakon.rada.gov.ua/laws/show/64/2022#Текст
Demydenko, L., Nakonechna, Y., & Miedviedkova, N. (2021). Increasing Transparency and Publicity of Ukrainian Local Budgets. Globalization and Business, 12, 52-56. URL: https://doi.org/10.35945/gb.2021.12.006
Demianiuk, A. V. (2016). Budget transparency and public participation in the budget process. Economy and Society, 6, 317-320.
Diachenko, S. A., & Fetishchenko, Ye. M. (2016). Increasing transparency of the planning process of the Ukraine Government budget. Public Administration: Theory and Practice, 2, 45-56. Retrieved from http://nbuv.gov.ua/UJRN/Dutp_2016_2_7
Dozorro (n.a.). Public control of government procurement. URL: https://dozorro.org/
Holynska, O., & Matviienko, A. (2017). Methodology for assessing the transparency of local budgets. Kyiv: Eastern Europe Foundation. URL: https://pauci.org/upload/files/metodologiya.pdf
Huba, М., & Lynetsky, М. (2022). Publicity and transparency of the local budget as an instrument of anti-corruption policy at the level of local self-government. Scientific perspectives, 1(19). URL: https://doi.org/10.52058/2708-7530-2022-1(19)-79-91
International Budget Partnership (2021). Guide to the Open Budget Questionnaire. Washington, DC: International Budget Partnership. URL: https://acortar.link/MTxuph
International Budget Partnership (2021). “Open budget survey”. 8th Edition Summary. Open Budget Survey. URL: https://internationalbudget.org/wp-content/uploads/Open-budget-survey-2021-1.pdf
Karpych, A., & Miedviedkova, N. (2021). The challenges for the implementation of a gender-oriented approach to budgeting in Ukraine: what can be improved? Baltic Journal of Economic Studies, 7(2), 101-109. https://doi.org/10.30525/2256-0742/2021-7-2-101-109
Kirilenko, O., & Chaikovskaya, I. (2015). Prospects for implementing a participation budget in Ukraine based on foreign experience. Bulletin of the Ternopil National Economic University, 2, 86-100. (In Ukranian)
Law No. 2134-IX. “On Amendments to Section VI “Final and Transitional Provisions” of the Budget Code of Ukraine and other legislative acts of Ukraine”. Verkhovna Rada of Ukraine dated March 15, 2022. URL: https://zakon.rada.gov.ua/laws/show/2134-20#n2
Law No. 389-VIII. “On the legal regime of martial law”. Verkhovna Rada of Ukraine dated May 12, 2015. URL: https://zakon.rada.gov.ua/laws/show/389-19#Text
Lyutiy, I. (2023). The financial system of Ukraine: challenges, prospects: monograph. Kyiv: National University named after Taras Shevchenko, 420 p. ISBN: 978-966-654-710-4
Lyutiy, I., Petlenko, Yu., & Drozd, N. (2022). The importance of openness and transparency in the budget process in the defense and security sector of Ukraine. Financial and Credit Activity Problems of Theory and Practice, 6(47), 99-110. https://doi.org/10.55643/fcaptp.6.47.2022.3900
Miedviedkova, N., & Karpych, A. (2021). Practices for increasing the level of publicity and transparency of Ukrainian local budgets. The collection of scientific papers «Scientific Bulletin of the Flight Academy. The series Economics, Management and Law». 5, 65-72. https://doi.org/10.33251/2707-8620-2021-5-65-72
Miedviedkova, N., & Karpych, A. (2023). World experience in increasing the transparency and publicity of local budgets. Financial system of Ukraine: realities, challenges, prospects monograph. Kyiv, 420 p. ISBN: 978-966-654-710-4
Nakonechna, J., & Demydenko, L. (2016). Opennes and transparency of state and local budgets in Ukraine. Bulletin of Taras Shevchenko National University of Kyiv, Economics, 10(187), 20-27
Petlenko, Yu., Drozd, N., & Morhun, D. (2021). Openness and transparency of the budget process in Ukraine. The collection of scientific papers «Scientific Bulletin of the Flight Academy. The series Economics, Management and Law», 5, 83-91. https://doi.org/10.33251/2707-8620-2021-5-83-91
Pleddg (2020). Local budget transparency index. Report on the results of the assessment of the transparency of local budgets for 2018-2019 of 16 cities - partner s of the PROMIS Project", 48 p. URL: http://pleddg.org.ua/ua/2020/indeks-prozorosti-miscevikh-byudzhetiv/
Polivchak, R., & Borysevich, K. (2023). From solar power plants to shelter. What is known about the “Participation Budget” projects in the Ivano-Frankivsk community? Community News. URL: https://acortar.link/SbEvNg
Prozorro (n.a). What is PROZORRO? URL: https://prozorro.gov.ua/about
Refugee (n.a.). Ukraine Refugee Situation. UNHCR collation of statistics. URL: https://data.unhcr.org/en/situations/ukraine
Resolution No. 252. “Some issues of the formation and execution of local budgets during martial law”. Cabinet of Ministers of Ukraine, dated March 11, 2022. URL: https://zakon.rada.gov.ua/laws/show/252-2022-%D0%BF#Text
Slukhai, S., Demydenko, L., Nakonechna, Y., & Borshchenko, T. (2019). The Principle of Transparency in the Ukrainian Decentralisation Reform. Central European Public Administration Review, 17(2), 141-165
Wood, T., & Aronczyk, M. (2020). Publicity and Transparency. American Behavioral Scientist, 64(11), 1531-1544. https://doi.org/10.1177/0002764220945359
Yevtushenko, М. (2018). Problems of public presentation of information on approved local budgets. NDFI Scientific Works, (3), 80-91. (In Ukranian)
Zakharii, V., Demydenko, L., Nkonechno, Y., & Miedviekova, N. (2019). Lessons from fiscal decentralization in Ukraine. Globalization and Business, 4(7), 73-78
Zhabynets, О. (2019). Information publicity and transparency of budget process in the consolidated territorial communities of Lvivska oblast: estimation and ways of improvement. Socio-economic problems of the modern period of Ukraine, (1), 46-52. (In Ukranian)
Published
2024-01-30
How to Cite
Barida, N., Demydenko, L., Nakonechna, Y., Tretiak, D., & Miedviedkova, N. (2024). Ensuring transparency and publicity of local budgets in Ukraine in the face of new challenges. Amazonia Investiga, 13(73), 56-73. https://doi.org/10.34069/AI/2024.73.01.5
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