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dc.contributor.author Bukhtiarova, Alina
dc.contributor.author Dukhno, Yuliia
dc.contributor.author Kulish, Ganna
dc.contributor.author Куліш, Ганна Петрівна
dc.contributor.author Кулиш, Анна Петровна
dc.contributor.author Kurochkina, Iryna
dc.contributor.author Lypchanskyi, Volodymyr
dc.date.accessioned 2019-10-10T13:02:55Z
dc.date.available 2019-10-10T13:02:55Z
dc.date.issued 2019
dc.identifier.citation Ensuring transparency of key public finance authorities / Alina Bukhtiarova, Yuliia Dukhno, Ganna Kulish [et al.] // Investment Management and Financial Innovations. – 2019. – Vol. 16, Is. 2. – P. 128–139. uk
dc.identifier.issn 1810-4967
dc.identifier.uri http://ir.kneu.edu.ua/2018/31085
dc.description.abstract Nowadays, there is a constant need for managing large amounts of information in public finances to identify existing and prevent future cases of illegal use of financial resources of citizens. The openness of information of key public finance authorities has a powerful anti-corruption effect and has a beneficial effect on economic development, while transparency of public finances is a factor in the successful implementation of the reform of all spheres of the economy. The purpose of the article is to develop a methodology for assessing the institutional and political transparency of the leading public finance authorities in Ukraine and its practical application on the example of the Ministry of Finance and the State Fiscal Service of Ukraine. The methodology includes six main stages, based on which the transparency index of public finance authorities was calculated. Constant calculations of the index will motivate the interaction of stakeholders and non-governmental organizations to increase the openness of public finance authorities in public finances, and the digital data settlements themselves can be used to develop recommendations to increase the level of transparency of the activities of key public finance authorities. Approbation of the developed transparency index of public finance authorities on the example of the Ministry of Finance and the State Fiscal Service of Ukraine made it possible to calculate the percentage of openness of data published by the indicated institutions. Based on quantitative calculations, practical recommendations were made for improving the completeness, reliability, availability and timeliness of published information. uk
dc.language.iso en uk
dc.publisher LLC «Consulting Publishing Company «Business Perspectives» uk
dc.subject transparency uk
dc.subject public finances uk
dc.subject open data uk
dc.subject public procurement uk
dc.subject Ministry of Finance of Ukraine uk
dc.subject State Fiscal Service of Ukraine uk
dc.subject transparency index uk
dc.subject information openness uk
dc.subject public administration uk
dc.title Ensuring transparency of key public finance authorities uk
dc.type Article uk


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