ОСОБЛИВОСТІ ОПРИЛЮДНЕННЯ СУБ’ЄКТАМИ ГОСПОДАРЮВАННЯ ІНФОРМАЦІЇ ПРО ВИКОРИСТАННЯ ПУБЛІЧНИХ КОШТІВ

Abstract

The article deals with the peculiarities of disclosing information on the use of public funds by economic entities. The documents, which contain the main international standards of ensuring transparency and accountability of the use of public funds, realization of the right to information, budget and fiscal transparency, are analyzed. It is noted that the Laws of Ukraine "On Access to Public Information" and "On the Openness of the Use of Public Funds" regulate the mechanism of ensuring publicity, transparency and accountability of the use of public funds in Ukraine. It was clarified that the Law of Ukraine "On the Openness of the Use of Public Funds" specifies a list of subjects of disclosure of information on the use of public funds, which also includes administrators and recipients of state and local budgets, state and municipal entities. This Law also defines two groups of business entities of state and communal property in the sense of this Law. The norms of the Law of Ukraine "On Access to Public Information" have been analyzed. The information managers include those who occupy a dominant position in the market or who have special or exclusive rights, or are natural monopolies, with regard to information on terms of supply of goods and services and prices for them. It is noted that an important element of the mechanism under consideration is the availability of information on the use of public funds by economic entities. The attention is focused on the problems of publishing information on the use of public funds in Ukraine by business entities: imperfect norms of the Laws of Ukraine "On Access to Public Information" and "On the Openness of the Use of Public Funds"; the imperfection of monitoring and monitoring in this area. In order to improve the situation in this area, it is proposed to amend these laws and determine the scope of rights, responsibilities and responsibilities of information managers, as well as the procedure for monitoring and evaluation of the disclosure of information on the use of public funds. REFERENCES Petrunenko Ya. Tsilove pryznachennia zastosuvannia hospodarsko-pravovykh zasobiv zabezpechennia efektyvnoho vykorystannia derzhavnykh koshtiv. Pidpryiemnytstvo, hospodarstvo i pravo. 2017. No. 7. P. 77-81 [in Ukrainian]. Chorna V. Osoblyvosti vykorystannia publichnykh koshtiv u publichnomu upravlinni. Naukovyi visnyk Khersonskoho derzhavnoho universytetu. 2015. Iss. 6, Vol. 2. P. 144-147 [in Ukrainian]. Yakymchuk N.Ia. Rozporiadnyky biudzhetnykh koshtiv: systema ta pravovyi status. Chernivtsi: Vyd-vo Cher nivetskoho natsionalnoho universytetu, 2009. 647 p. [in Ukrainian].