Transparency of the budget process as a prerequisite for financial decentralization in Ukraine

Local governments play an important role in the economic and social development of local services provided to localities. In Jordan, local governments face problems and challenges that impede this development. The purpose of this descriptive study is to investigate the magnitude of challenges faced by local governments using a random sample (251) of mayors and heads of provincial governorates. Qualitative methods with a purposive sample employing twenty in-depth face-to-face interviews were conducted to identify the major challenges. After analyzing data using the SPSS, the study pointed out that the lack of financial resources and the lack of independence of local government in managing local funding is another major challenge. The study revealed that environmental protection was the biggest challenge. Responsiveness and public participation are other challenges faced by local governments. Based on the study results, the recommendation and provision of centralized technical assistance are required to maintain environmental protection. However, capacity building for local employees is a must. The critical financial position of local governments needs to be addressed by re- evaluating the share of funds allocated to local units.

Public procurement has been the subject of research for a long time in the work of scientists from both the economically developed countries and those undergoing the transformation of public finances. Their research comes from different points of view, namely from the essence of the definition, the process of their conduct, the problems of the legislative framework to their effective implementation. In addition, the issue of electronic public procurement, which can greatly enhance the transparency of this process and reduce the level of corruption inherent in this area in all countries without any exception, is becoming increasingly relevant in recent times.
Based on the conducted analysis, the article proposes the definition of the term of public procurement, defines the principles of public procurement as a controlled subject in the electronic environment of their conduct, and systematizes the basic indicators characterizing the effectiveness of public procurement. Based on the Granger causality method, an analysis of efficiency was performed and the basic indicators determining the level of savings in the public procurement system were determined. It is established that the use of Granger causality in changing the amount of savings in the system of public procurement gives only a quantitative characteristic. For a more complete picture quantitative analysis is supplemented with qualitative parameters.

Obligatory consideration of peculiarities of the territorial development and regional differences in municipal budgets development is a prerequisite for ensuring the success of reforms aimed at decentralizing state power in the financial sphere and for developing the mechanism of inter-budget relations. The purpose of the study is to substantiate theoretically and develop a methodical approach to the differences between regions in terms of structural and regional differentiation of municipal budgets under state power decentralization. The article proposes a methodical approach to identifying the needs and substantiating measures for financial decentralization. The approach is based on considering the structural and regional differentiation and using statistical and cluster analyses to identify special aspects of the municipal budgets creation at different levels. The following regularities of changes in structural and regional differentiation of municipal budgets in the context of reforming the inter-budgetary relations and financial decentralization are determined: the changes in the state regulation of the local economy and finances usually boost an increase in the manifestations of differentiation; strengthening the negative influence of endogenous and exogenous risks on the increased disproportions in the socio-economic environment of regions while preserving the features of extensive management in the economic system; increasing imbalances and disparities in the structural differentiation of municipal budgets is usually due to the excessive centralization of public finances, while the intensive reforms aimed at decentralizing municipal budgets can increase the growth risks.