TRANSPARENCY OF UKRAINIAN BUDGETARY POLICY, MODERN PROBLEMS

Author:

Vasilyeva Tetyana, Sumy State University (2 Rymskogo-Korsakova Str., Sumy, Ukraine).

Shkolnyk Inna, Sumy State University (2 Rymskogo-Korsakova Str., Sumy, Ukraine).

Mershchii Borys, Sumy State University (2 Rymskogo-Korsakova Str., Sumy, Ukraine).

Language: ukrainian

Annotation:

The article considers the main components of the state budget transparency policy, which is the key to the formation of a democratic social system. A comparison of domestic results of the evaluation of the transparency of the budget policy with the European and global ones has been made. The key directions of improving the domestic transparency of budgetary policy in the areas of: openness of budgetary information, the state and effectiveness of budgetary supervision, and the state of public participation in the budget process are determined.

Key words:

transparency of budgetary policy; budget transparency; openness, publicity of budget; problem of budget transparency

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