Analyzing the Conceptual Bases of Development of the Integrated Information-Analytical System «Transparent Budget» in Ukraine

Abstract

The important challenges that modernity poses to the government need to be seen in a plane of scientific paradigm that involves the introduction of integrated information technologies into the process of managing public funds as priority area to ensure transparency of budgetary processes and procedures at the State and local levels. In this context, research of the existing conceptual bases of the integrated information-analytical system «Transparent Budget», defined in the legislative framework, is of particular relevance. The article is aimed at analyzing the conceptual bases for the implementation and development of the integrated information-analytical system «Transparent Budget» in the perspective of modern practices of its use. The conceptual bases for development of the «Transparent Budget» system in Ukraine were analyzed in systematizing and generalizing the existing theoretical provisions; changes to the main provisions of the Conception for the creation of an integrated information-analytical system «Transparent Budget» are proposed; an author’s approach in the interpretation of the economic concept of «Transparent Budget» is proposed; the tasks, functions of creating the researched system are allocated; benefits of using the «Transparent Budget» system are provided. In the future, it is planned to expand research towards the development of the integrated information-analytical system «Transparent Budget» and determine its impact on the effectiveness of public funds management in Ukraine.

Keywords

• transparent budget
• public assets management
• public administration
• budget system
• information technology