Ways to implement the principle of transparency in the budget process

Based on current legislation and European Union standards, this article examines ways to implement the principle of transparency in the budget process. The object of the study is budgetary legal relations regulated by budgetary law that arise in connection with the implementation of the principle of transparency. The subject of the study is the principles and norms of national and international law that regulate legal relations regarding the implementation of transparency in the budgetary sphere. The methodological basis consists of general scientific methods of cognition: analytical, systemic, structural-functional, and comparative-legal. It is indicated that the principle of transparency in the system of principles of budget law can be attributed to general legal principles, is interrelated with all principles of budget law, and is implemented at all stages of the budget process. The principle of transparency in budgetary law is an objectively existing element of the system of forms of national budgetary law, the primary regulator of budgetary legal relations, which is the result of generalizing experience in law-making and law enforcement activities in the budgetary sphere, ensuring direct and reverse links and the development of all institutions of budgetary law. It is noted that the main features of the implementation of the principle of transparency of budget law in the budget process are: general legal nature; the participation of a wide range of subjects of the budget process in the implementation of the principle of transparency of budget law; the use by public authorities of new information technologies in the process of implementing the principle, the implementation of electronic interaction between all participants in the budget process regarding the disclosure of budget documentation and budget activities using information systems, which determines the demand for the relevant competencies of participants in budget legal relations; the legal obligation of public authorities to report to the public on the implementation of the budget; the legal obligation of each lower participant in the budget process to implement the principle of transparency of budget law, and the corresponding control powers of the higher participant.