MECHANISMS FOR IMPLEMENTING THE PRINCIPLE OF PUBLICITY AND TRANSPARENCY OF THE BUDGETARY SYSTEM AT THE LOCAL LEVEL
Abstract
The article is devoted to the systematization of the main mechanisms of implementation of the principle of publicity and transparency of the budgetary system at the local level and to determine the peculiarities of their application in the conditions of proliferation of decentralization processes in Ukraine.
The content of the concept of publicity and transparency of the budget process is investigated. Budget transparency allows the public, and especially its socially active part, representing the interests of different segments of the population, to understand the complexity and alternatives of budgetary decisions and to influence the authorities while actively defending their civil rights.
It is proved that for a long time the principle of publicity and transparency of the budget system remained only a declaration, since there were no legislative mechanisms for its implementation. However, recent legislative changes to the budget legislation indicate the importance of improving the mechanisms of openness of the budget, which undoubtedly contributes to increasing the level of democratization of society. The main legislative requirements aimed at ensuring the implementation of the principle of publicity and transparency are considered, as well as the shortcomings of some of them. It has been determined that, to date, local self-government bodies and chief spending units are not fully compliant with the legislative requirements for publicizing budget information. Ways to improve some tools for ensuring publicity and transparency, taking into account the contemporary features of local self-government, are proposed.
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