Ensuring transparency of key public finance authorities
Куліш, Ганна Петрівна
Кулиш, Анна Петровна
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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.