Abstract
The transparency of the budget process is a guarantee of democratic governance and ensures the state's accountability to citizens. In Ukraine, a transparent budget mechanism is being implemented with the participation and active support of civil society. In 2015, a single web portal for the use of public funds "Electronic data" became operational (in 2017, the portal went from test mode to official mode), which became an important tool in the fight against corruption. An analogue of "Electronic data" is the search and analytical system “.007” — an accessible and easy-to-use web service for processing and convenient visual presentation of information on the use of state funds. Also, the state web portal “Budget for citizens” (Open budget) is active and effectively implemented today. It is an official state portal with open data on public finances: state and local budgets. The portal presents a glossary of budget terms, provides information about the budget process and its participants, and presents indicators of state and local budgets. The implementation of the principles of publicity and transparency guarantees a reliable budget, ensuring public trust in the state budget policy, and also increases revenues to the budgets of various levels and strengthens state control.
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