The state of revenues and expenditures of ukrainian civil society institutions as a reflection of the efficiency of the organization of civil society finances
Abstract
Purpose. The purpose of the article is to investigate the peculiarities of the formation of revenues and expenditures of civil society institutions in Ukraine (in terms of NGOs and political parties) and to highlight them as a reflection of the effectiveness of the organization civil society finances. Design/methodology/approach. The work consists of several stages. Firstly, the author's understanding of the category "efficiency of civil society finances" is highlighted. It corresponds to the peculiarities of the functioning of civil society institutions in Ukraine and the world. The study itself consists in a step-by-step analysis of the peculiarities of the formation of revenues and expenditures of civil society institutions in Ukraine (in terms of NGOs and political parties) and their interrelation as a reflection of the effectiveness of civil society finances. Findings. The ratio of revenues and expenditures of Ukrainian NGOs and PPs in the study period characterized the state of the professionalism of financial reporting and planning. It is depends on the mechanism of state regulation and supervision of the finances of PPs and of other CSIs. Thus, improving the existing mechanism of state regulation in the field of finance of CSIs can be an important step towards not only improving the efficiency of finances of civil society, but also the transparency of the public sector. Originality/value. The article is an original complex study, the results of which will be useful both for the leaders of individual civil society organizations and for developers of the state strategy for building civil society. Thus, the population, civil society organizations, the state and civil society itself benefit from the study.
Downloads
References
Chesno. The civil movement (2020). «The gold of the parties». Retrieved from: https://zp.chesno.org/
MinFin. Official web-site (2020). Minimal wage in Ukraine. Retrieved from: https://index.minfin.com.ua/ua/labour/salary/min/
Ministry of Justice of Ukraine (2019). Information on political parties registered in the manner prescribed by law as of January 1, 2019. Retrieved from: https://minjust.gov.ua/m/4561.
State Statistic Service (2020). Official materials. Retrieved from: http://www.ukrstat.gov.ua. (in Ukrainian)
Tkachuk, I. (2016). Ukrainian NGOs activities funding. Chernivtsi: Tehnodruk [in Ukrainian].
Verkhovna Rada of Ukraine (2001). About the political parties of Ukraine. (Act No. 2365-III, April 5). Retrieved from: http://zakon2.rada.gov.ua/laws/show/2365-14.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication of this work under the terms of a license Creative Commons Attribution License 4.0 International (CC BY 4.0).
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
