Registration Number
0224U031575,
(0122U001966)
, R & D reports
Title
Openness and transparency of budgeting in the defense and security sector of Ukraine
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Цілісність і доброчесність процесів бюджетування й управління фінансами сектору оборони та безпеки України.
Head
Petlenko Yuliia V., Кандидат економічних наук
Registration Date
17-05-2024
Organization
Taras Shevchenko National University of Kyiv
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Scientific substantiation of methodological bases of transparent budgeting of financing of the defense and security sector in accordance with the priorities of the Law of Ukraine "On National Security of Ukraine" of 21.06. 2018 692469-VIII; 2.
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The relevance of issues related to the integrity and probity of budgeting and financial management processes in Ukraine's defence and security sector is increasing in the context of the current challenges and threats that Ukraine faces today. Considering these pressing challenges and threats, questions concerning the integrity and probity of budgeting and financial management in the defence and security sector become particularly significant. This study proposes an original approach to assessing the integrity and probity of financial management based on a developed system of indicative indicators, recommended for conducting internal audit checks and external expert evaluations.
During the research, recommendations aimed at improving integrity and probity in financial management within the defence and security sector were developed and substantiated. For the first time in international practice, a unique methodology was proposed for calculating the integrity and probity index, taking into account the volume of capital investments in the defence sector. An increase in capital investments may indicate the state's priorities in equipping the military structures with modern equipment and resources. As a result of this phase of the research, a method was found to forecast the index value over a five-year perspective. The developed Python software allows for the calculation of the integrity and probity index using imported data. Thus, the obtained results have broad applications in various spheres of public budgeting, opening new possibilities for improving the management of state finances.
Product Description
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Horiacheva Kira S.
Liutyi Ihor O.
Pakholchuk Vadym V.
Pohribna Nataliia V.
Stavytskyi Andrii V.
Kharlamova Hanna O.
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2024-05-17
