Vol. 13 No. 73 (2024)
Articles

Ensuring transparency and publicity of local budgets in Ukraine in the face of new challenges

Nadiia Barida
Kyiv National Economic University named after Vadym Hetman, Ukraine.
Bio
Liudmyla Demydenko
Taras Shevchenko National University of Kyiv, Ukraine.
Bio
Yuliіa Nakonechna
Taras Shevchenko National University of Kyiv, Ukraine.
Bio
Diana Tretiak
Taras Shevchenko National University of Kyiv, Ukraine.
Bio
Nataliia Miedviedkova
Taras Shevchenko National University of Kyiv, Ukraine.
Bio

Published 2024-01-30

Keywords

  • local budgets, budget transparency and publicity, international ratings, decentralization, war, new challenges.

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

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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