Current Framework for the Transparent Budgeting in the Defense and Security Sector of Ukraine

Abstract

The peculiarities of the transparent budgeting in the defense and security sector is considered. The framework of transparency is explained taking into account the need to preserve the balance between openness and confidentiality of the sensitive information in the defense and security sector. The principles of budgeting with special focus on the security sector are identified along with the classification of the levels of transparency inherent to the degree of sophistication in the budgeting process. The conditions and factors for the transparent budgeting in the defense and security sector are examined with respect to the feasibility and comprehensiveness in budgeting. Given the urgent need to ensure the framework for the development of open budgets and the transparency of budgeting in the defense and security sector in Ukraine, as well as taking into account the relevance of these issues to ensure compliance with international standards, the theoretical and methodological foundations on transparency in the budgeting process in Ukraine were provided.

Index of the Openness and Transparency of Budgeting and Financial Management of the Defence and Security Sector: Case of Ukraine

“…The principle of openness is broader than the principle of transparency [12]. The transparency concept refers to the accessibility of information and other public administration services, while the principle of openness covers various forms of active cooperation and communication between the administration and the public [13]. In particular, the above analysis of scientific works made it possible to determine nine separate indicators, each affecting the index's final value.…”