РЕАЛІЗАЦІЯ ПРИНЦИПУ ПУБЛІЧНОСТІ ТА ПРОЗОРОСТІ БЮДЖЕТНОЇ СИСТЕМИ

Keywords: principles of budget system, principle of transparency and publicity, executive bodies, budget process

Abstract

The article considers the current regulations that determine the implementation of the budgetary and legal principle of publicity and transparency and the features of certain forms of such performance. The principle of publicity and transparency is considered as the duty of public authorities to interact with citizens and their associations in terms of information publicity and transparency, organizational openness and accessibility, controllability. The content of the principle of publicity and transparency forms a set of rights and responsibilities of citizens and powers of public authorities, which are implemented in the process of interaction. It is proposed to make proposals to improve the legal regulation in the implementation of the principles of the budget system by the executive authorities, in particular, the principle of transparency and publicity, in order to increase the efficiency and effectiveness of the budget process in modern economic conditions. The scientific novelty of the study is that the science of budget law, based on a comprehensive analysis, describes the principles of legal regulation of the principle of publicity and transparency in the field of budget relations, which will further develop integration and differentiation of current fiscal legislation. Research materials can be used to prepare curricula, manuals and comments on the problems of legal regulation of the implementation of principles in the field of budgetary relations, in the teaching of disciplines «Financial Law of Ukraine», «Budget Law of Ukraine» in law schools.

Published
2021-06-30
How to Cite
Парпан, У. М., & Слюз, А. Я. (2021). РЕАЛІЗАЦІЯ ПРИНЦИПУ ПУБЛІЧНОСТІ ТА ПРОЗОРОСТІ БЮДЖЕТНОЇ СИСТЕМИ. Scientific Notes of Lviv University of Business and Law, 29, 195-200. Retrieved from https://nzlubp.org.ua/index.php/journal/article/view/447