Reform Of The Budget Process On Local Level In Ukraine

Abstract

Problem setting. In the context of Ukraine’s aspiration for European integration, the reformation of various spheres of public life has been going on for quite some time. Currently, this also applies to the budget sphere. At this time budget decentralization reforms are underway and new mechanisms are implementing in order to ensure the effectiveness and efficiency of the interaction of the territorial community and the local self-government body in budget activities. One of such mechanisms is the introduction of the participation budget as a process of interaction between the relevant local governments with the public, aimed at involving citizens members of the territorial community in participating in the budget process through the submission of projects, voting for such projects, monitoring their implementation within the limits determined by the relevant city Council of the parameters of the public budget. Analysis of recent researches and publications. For the study of the issues of the party subsidy budgeting, for the most part, works are devoted to both foreign and domestic scientists, in particular: Belets Zh.A., Buletsy N.V., Jeff Haou, Durandin O.V., Razorvin, I.V., Matveyev O.V. etc. Article’s main body. The budget of participation (public budget, contributing budget) has been functioning in many European countries for quite some time, a clear example of such application is the Republic of Poland. In Ukraine, the introduction of the public budget began in 2015, and this process goes up to this day. Currently, the participation budget has already been introduced in cities such as Kyiv, Poltava, Kharkiv, Zhytomyr, Ternopil, Lviv, and others. After analyz-ing a number of provisions on the public budget of the respective cities, we note the existence of significant differences in the main provisions (or in general, their absence). In our opinion, a unanimous approach should be chosen in order to regulate the relevant provisions, define the categories and concepts used in such acts. It concerns both the definition of the budget of participation and the names of the bodies which organize and coordinate the implementation and realization of the budget of participation in the city, their legal status; requirements for projects and their authors; amount of financing, etc. Conclusions and prospects for the development. To round off the story, we will emphasize once again the need for harmonization of the normative legal acts regulating the relations of participatory budgeting in Ukraine with the provisions of the Budget Code of Ukraine. This is due to the fact that currently the budget law does not contain any provisions regarding the budget of participation, there are certain contradictions regarding the circle of participants in the budget process and their legal status.