INFORMATION INTERNET RESOURCES IN THE SYSTEM OF PROVISION OF TRANSPARENCY OF PUBLIC AND LOCAL FINANCES

Autor: O. Zakharkin, L. Zakharkina, O. Kwilinski, R. Chukhno
Rok vydání: 2022
Předmět:
Zdroj: Vìsnik Sumsʹkogo deržavnogo unìversitetu. 2022:106-113
ISSN: 1817-9290
1817-9215
DOI: 10.21272/1817-9215.2022.3-12
Popis: The use of Internet information resources has become an integral part of the effective implementation of the principles of publicity and transparency of financial relations at the level of public, local, corporate and personal finance. The need for transparency of financial relations and the main goals of its implementation are enshrined in the Strategy for Digital Development, Digital Transformations, and Digitization of Public Financial Management until 2025 and approval of the action plan for its implementation, which was approved by the Cabinet of Ministers on November 17, 2021. This determines the relevance of research in this area. The aim of the work is to study the current state of implementation of digital technologies and resources aimed at ensuring the transparency of financial relations at the public and local levels. The article analyzes recent research and publications on the use of digital information technologies and resources in ensuring the transparency of financial relations and found that most researchers consider digital Internet resources as a key factor in implementing such transparency at the public and local levels. The analysis showed that the most widespread in Ukraine is the use of Internet information resources in the field of transparency of the budget process, taxation, and transparency of local finances. Today, the official source of public finance at the state and local levels is the web portal "Open budget", which was launched in 2018 at the initiative of the Ministry of Finance of Ukraine. The work also covered the activities of the official state web portal "Spending", which covers data on the targeted use of budget funds. The functional capabilities of the electronic office of the taxpayer are considered, which allows for an increase in the level of transparency in the tax sphere. The functional features and content of the website of Transparency International Ukraine, which is accredited by the global movement Transparency International and the information resource "Search and Analytical System .007", allows obtaining open data revealing the use of public funds, were also analyzed.
Databáze: OpenAIRE
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