No abstract

After the Revolution of Dignity (2013–2014), the new Ukrainian government set out a number of reforms, one of which – and a successful one so far – was decentralisation, involving territorial amalgamation and re-allocation of public revenues and outlays in favour of the newly-established amalgamated territorial communities (ATCs). This study aims to analyse whether decentralisation is supported by the realisation of the budget transparency principle. We attempt to fill the gap still existing in the research of public sector transparency in Ukraine, concerning the basic administrative level, hereby being limited to big cities and regions. The authors carried out an assessment of budget transparency in newly-established ATCs in four Ukrainian regions by applying a simplified methodology (‘snapshot assessment’) involving 11 measures that could be easily located on the ATC websites. In order to understand the reasons for a particular level of transparency, a polling of ATC heads was undertaken. The findings of the study demonstrate that the overall budget transparency in the newly established ATCs is rather low and subject to significant interregional variation. We find that the local officials overstate the existing level of budget transparency in their communities and are not proactive in their efforts to raise it. The importance of this article lies in substantiating the need for making budget transparency a priority for local officials, as well as in detailing the activity of the state and the local community in this field

In order to build an effective model of management of budget funds, it is important to ensure the constant and systematic disclosure of information on the accumulation of financial resources of the state and local budgets and the directions for their use. The first results of the process of fiscal decentralization in Ukraine are considered, which is accompanied by changes in the budget and tax legislation. Specifics of the formation of tax revenues of budgets of joint territorial communities are outlined. The state of disclosure of budget documents by the amalgamated territorial communities is highlighted and the need for coordination of the authorities in this area is indicated. Understanding citizens› spending processes in the public sector can significantly increase confidence in state institutions, provide conditions for the implementation of necessary reforms in all-important areas of the country. In the context of the fiscal decentralization reform launched in 2015, the issue of transparency of financial information at the local level in Ukraine is raised, as significant amounts of financial resources are transferred to local budgets. Strengthening the focus on local government action on effective management of budget funds should be a priority for public organizations and political parties. The implementation of the state policy aimed at increasing transparency and openness in the management of financial resources in the public sector will ensure the tangible results in the social and economic spheres that will be obtained by the citizens of the communities.

No abstract

The article analyzes normative documents according to which economic incentives can become state aid, ways of developing European and national policies that allow the allocation of state aid for environmental protection and protected areas, and the promotion of biodiversity conservation on legal grounds.