IMPLEMENTATION OF THE PARTICIPATORY BUDGET IN UKRAINIAN PRACTICE
Journal Title: Інноваційна економіка - Year 2017, Vol 71, Issue 9
Abstract
Purpose. The aim of the article is the analysis of budgets of participation in democratic countries of the world and assessment of their implementation potential in Ukraine. Methodology of research. The research is based on a systematic approach, the dialectical method of scientific knowledge and the fundamental position of financial theory. General scientific and special methods of research are used for the scientific solution: the methods of scientific abstraction – for the substantiation of the categorical-conceptual device; abstract-logical method – formulate the conclusions of the research; methods of analysis, synthesis and synthesis – to study the main tendencies of reforming the methods of forming budget resources at the local level. Findings. The article is considered the history of the emergence and mechanisms for implementing the budget of participation as a form of direct democracy. It is proved that the result of the introduction of the budget of participation is greater transparency of the budget process and increase of responsibility of officials for its implementation; discloses the process of introduction of participative budgeting, outlines the benefits of this type of budget. There was proved the necessity of implementation of the budgets of participation in the cities of Ukraine as an instrument that increases the efficiency of budget policy implementation at the local level. Originality. Modern practices in accordance with international criteria, budget transparency in Ukraine, public involvement in the budget process were analyzed. The problems and prospects of democratization of public finances in order to improve budget transparency were suggested. Practical value. The obtained research results are targeted at finance and monetary policy of the region melioration in the context of power decentralization. They can be used in the system of the territorial public selfgovernment.
Authors and Affiliations
Halyna Hrushytska
Keywords
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