Participation budget in the system of public finance



Introduction. The reform of public finances in Ukraine involves implementing measures to increase the openness and transparency of the budget system. Ensuring the transparency of the budget process and the participation of the population in its organization envisages timely and accurate disclosure of information on the use of budget funds, as well as the ability of the public to participate in the formation and implementation of the budget, which is indisputable sign of democracy in many countries around the world.

Purpose. The purpose of the article is to study the issues of effective implementation of the participation budget in the context of decentralization, also the development of practical recommendations for improving the dialogue between local authorities and society on the basis of cooperation in the context of participative budgeting.

Results. The role and place of the participation budget in the system of public finance in terms of financial decentralizations are justified. Foreign and domestic experience of introducing participatory budgeting in the field is generalized. The algorithm for implementation and implementation of participatory budgeting and recommendations for effective implementation of the budget for participation in the community are presented.

Conclusions. The participation budget is an effective tool for interaction between government and society, which combines the principles of democracy and zransparency. Of course, the introduction of a budget for participation in the context of decentralization reform offers significant benefits. Particularly relevant is the introduction of the participation budget for newly formed united territorial communities. If previously small financially unprofitable communities were not able to use participatory budgeting in their territory, now, with voluntary unions, they are getting new financial opportunities for their development, using best practices in the participation budget in large and small cities

Ключові слова

participation budget; participatory budgeting; public finance; financial decentralization

Повний текст:



Ortina, H. V. (2015). Stratehiia antykryzovoho rehuliuvannia realnoho sektoru ekonomiky [The strategy of crisis management of the real sector of the economy]. Ekonomika ta derzhava – Economy and State, 8, 13–16 [in Ukrainian].

Ortina, H. V. (2014). Vplyv intehratsiinykh vidnosyn na formuvannia stratehii rozvytku realnoho sektora ekonomiky [Influence of integration relations on formation of the strategy of development of the real sector of economy]. Yevropeiskyi vektor ekonomichnoho rozvytku. Ekonomichni nauky – European vector of economic development. Economic Sciences, 1, 129–134. Available at :

Pro vidkrytist vykorystannia publichnykh koshtiv. Zakon Ukrainy vid 11.02.2015 r. [On the openness of the use of public funds. The Law of Ukraine]. (2015, February, 11). Available at :

Demianiuk, A. V. (2016). Prozorist biudzhetu ta uchast hromadskosti u biudzhetnomu protsesi [Transparency of the budget and public participation in the budget process]. Ekonomika i suspilstvo – Economy and Society, 6 [in Ukrainian].

Souza, C. (2001). Participatory budgeting in Brazilian cities: limits and possibilities in building democratic institutions. Environment&Urbanization, 1, 159–184. (Vol. 13).

Baluieva, O. (2017). Biudzhet uchasti [Participation budget]. Biudzhetna bukhhalteriia – Budget Accounting, 31 [in Ukrainian].

Kamrowska-Zaluska, D. (2016). Participatory Budgeting in Poland – Missing Link in Urban Regeneration Process. Procedia Engineering, 161, 1996–2000.

Biudzhet uchasti v mistakh Ukrainy: rehionalnyi rozriz [Budget of participation in the cities of Ukraine: regional section]. Available at :

Berdanova, O. V., Vakulenko, V. M., Hrynchuk, N. M., Koltun, V. S., Kuibida, V. S., Tkachuk, A. F. (2017). Upravlinnia rozvytkom obiednanykh terytorialnykh hromad na zasadakh hromadskoi uchasti [Management of the development of united territorial communities on the basis of public participation]. Kyiv [in Ukrainian].

Metodyka formuvannia systemy uchasnyts koho biudzhetuvannia ta biudzhetu uchasti na rivni mist oblasnoho znachennia ta obiednanykh terytorialnykh hromad. Vseukrainska hromadska orhanizatsiia “Asotsiatsiia spryiannia samoorhanizatsii naselennia” v ramkakh proektu “Mistsevyi biudzhet – z liudmy i dlia liudei” [Methodology of forming a participant budgeting system and participation budget at the level of cities of oblast significance and united territorial communities. All-Ukrainian public organization “Association for promotion of self-organization of the population” within the framework of the project “Local budget – with people and for people”]. (2016). Odesa. Available at :

Kyrylenko, O., Chaikovska, I. (2015). Perspektyvy zaprovadzhennia biudzhetu uchasti v Ukraini na osnovi zarubizhnoho dosvidu [Prospects for the introduction of a budget for participation in Ukraine on the basis of foreign experience]. Visnyk TNEU – Bulletin of TNEU, 2, 86–100 [in Ukrainian].



  • Поки немає зовнішніх посилань.

ISSN 1818-5754 (print), ISSN 2415-3672 (online)
Ternopil National Economic University
© "WOF", 2004-2019