Formation of a system of transparency of public finances as a precondition for combating corruption in Ukraine
Shkolnyk Inna O., Доктор економічних наук
Sumy State University
Object of research: The process of ensuring transparency of the functioning of key institutions that implement the state financial policy and transparency of economic relations in the field of public finance in the context of counteraction to corruption. The purpose of the work is to improve the scientific and methodological principles and organizational mechanism of the system of ensuring the transparency of relations in the field of public finance as a precondition for combating corruption. The subject of the study is a system of interconnected economic and mathematical models for quantitative measurement of transparency and substantiation of comprehensive recommendations for its provision in terms of: transparency of the main state institutions, transparency of their policy and transparency of public finances in a regional context. Research methods: content analysis, taxonomic analysis, cluster analysis, agglomerative method, Granger causality tests, dynamic multiplicative model. The economic and mathematical models system which provides a quantitative measurement of transparency of the Ministry of Finance of Ukraine and the NBU was developed. Improved scientific and methodological approach to assessing the relationship between public and local finances in Ukraine on the level of corruption and the level of transparency of the public sphere. Recommendations to fill the websites of public authorities in terms of ensuring the transparency of budgets at various levels based on the systematized experience of countries that are leaders in international ratings of transparency was developed. Scientific and methodological approaches to assessing the transparency of the NBU have been developed and the compliance of monetary policy instruments, mechanisms and procedures with the immanent characteristics of the inflation targeting regime has been established.