Features of the Public Budget Implementation in Ukraine as a Tool for the Development of Local Democracy

Abstract

The scientific article provides a legal analysis of the institution of the public budget as a manifestation of the development of democracy in territorial communities. During the scientific search, a number of scientific methods of cognition were applied, which made it possible to carry out an in-depth analysis of the investigated issues.

The relevance of the chosen topic was characterized and the need for additional research into the problems raised by the authors was substantiated, which made it possible to formulate proposals for improving the mechanisms for the distribution of budget funds at the local level, taking into account the interests of local communities.

A theoretical and legal analysis of the prerequisites for the introduction of effective collaboration between local authorities, local self-government and the community in the distribution of the local budget, which allows for the successful implementation of public projects aimed at meeting the specific needs of a certain territorial community, has been carried out.

The system built using the best foreign experience is described and the need to use this system is defined as a manifestation of democracy in the state and one of the signs of a conscious civil society. The legal genesis of the public budget is revealed.

An analysis of the regulatory and legal regulation of the public budget and problems related to its application that arise in practice during its implementation in Ukraine at the current stage has been carried out.

The prospects for the implementation and application of the public budget institute in different regions of Ukraine, built on international experience, are highlighted. It is emphasized that the development of civil society arouses interest in the scientific environment, stimulates the search for a new effective model of development, which will allow to successfully manage the transformation process. The public budget methodology is a manifestation of democracy at the local level, it involves open discussion and decision-making. The introduction of the public budget in Ukraine is aimed at close cooperation between the authorities and the public when making decisions about the allocation of funds from a part of the local budget.

In the results of the study, the need to improve the local budget distribution system by determining the priorities of the budget policy, taking into account the opinion of the community, expressed during the open public budget process, is substantiated. The need to make changes to the current legislation of Ukraine in order to improve it, which is based on European standards, is substantiated.