Digital transformation of the budget system of Ukraine: current status, challenges and prospects

Кужелєв, Михайло Олександрович and Нечипоренко, Аліна Володимирівна (2025) Digital transformation of the budget system of Ukraine: current status, challenges and prospects Європейський науковий журнал Економічних та Фінансових інновацій, 3 (17). pp. 376-384. ISSN 2617-8648

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Abstract

The article examines the current state of digital transformation of the budget system of Ukraine in the context of global digital changes and challenges. It is noted that the introduction of digital technologies into the budget system contributes to increasing its efficiency and strengthening the principles of publicity and transparency. Attention is paid to the regulatory and legal framework, which is the basis for the digitization of the budget system and the digital development of the country as a whole. The information and analytical system “Transparent Budget” is analyzed and its role in ensuring the transparency of budget processes and procedures at the state and local levels is determined. An analysis of national and international experience in the context of digital transformation was conducted. In particular, successful cases of digital technology implementation in European Union countries such as Estonia, Poland and Lithuania, which are characterized by a high level of transparency, platform integration, and public data accessibility, were considered. Approaches to building a digital budget system were highlighted, with a particular focus on the use of information and analytical platforms, data integration between authorities, and the introduction of electronic services for participants in the budget process. The main challenges facing public authorities in the process of digitizing the budget system of Ukraine are also examined. Attention is paid to the issue of uneven digital development across the country's regions and the need to analyze this aspect in the context of decentralization and the desire to improve the efficiency of public administration through the use of modern IT solutions. The article proposes the main directions for the further digital transformation of the budget system of Ukraine, including, in particular, improving digital infrastructure, increasing digital literacy, and strengthening cybersecurity and data protection measures. Conclusions are drawn about the further improvement of digital technologies in the management of public finances in order to ensure openness, transparency, and accountability.

Item Type:	Article
Uncontrolled Keywords:	budget system; public finance; digital transformation; information technology; management; efficiency
Subjects:	Статті у базах даних > Index Copernicus Статті у періодичних виданнях > Фахові (входять до переліку фахових, затверджений МОН)
Divisions:	Факультет економіки та управління > Кафедра фінансів
Depositing User:	Аліна Володимирівна Нечипоренко
Date Deposited:	02 Sep 2025 11:47
Last Modified:	02 Sep 2025 11:47
URI:	https://elibrary.kubg.edu.ua/id/eprint/53033

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