Ensuring transparency and publicity of local budgets in Ukraine in the face of 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.