Parliamentary Control of Public Finances: European Experience and Ukrainian Realities under Conditions of War and COVID-19 Pandemic

Nataliia  Obushna; Nataliia  Korchak; Serhii  Selivanov; Iryna  Alieksieienko; Tatiana  Kozachenko

doi:10.46925//rdluz.40.21

Nataliia Obushna Taras Shevchenko National University of Kyiv, Ukraine. https://orcid.org/0000-0001-5612-3104
Nataliia Korchak Taras Shevchenko National University of Kyiv, Ukraine. https://orcid.org/0000-0001-7702-2636
Serhii Selivanov High School of Public Governance, Kyiv, Ukraine. https://orcid.org/0000-0001-7515-1370
Iryna Alieksieienko Taras Shevchenko National University of Kyiv, Ukraine. https://orcid.org/0000-0002-6873-003X
Tatiana Kozachenko Taras Shevchenko National University of Kyiv, Ukraine. https://orcid.org/0000-0003-3875-4804

DOI: https://doi.org/10.46925//rdluz.40.21

Keywords: Parliamentary control, public finances, parliament, regulatory policy, EU Member States, war, COVID-19 pandemic

Abstract

The war and the COVID-19 pandemic posed a great challenge to Ukraine from the point of view of public finances. The purpose of the study is to systematize the European experience and analyze the Ukrainian practice of implementing parliamentary control of public finances in the conditions of war and the COVID-19 pandemic. The methodological basis of the study is a systematic approach to the study of the process of parliamentary control of public finances in the conditions of war and the COVID-19 pandemic. To achieve the goal, the research used scientific methods such as: the dialectical method, the method of comparative analysis, the methods of synthesis and systematization, abstraction, generalization, and the graphic method. The mechanism of parliamentary control in the field of public finances in Ukraine is analyzed, which allows the legislative branch of power to guarantee that public funds are used responsibly and efficiently. The functions of the Accounting Chamber of Ukraine, which is an independent body that monitors and controls public finances in Ukraine, are analyzed. The problems with ensuring parliamentary control of public finances are outlined, and measures to improve the efficiency of these processes are presented. The experience of the member states of the European Union in the implementation of parliamentary control of public finances has been analyzed, which will contribute to the analysis of the possibilities of implementing successful experience in Ukrainian practice.

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Author Biographies

Nataliia Obushna, Taras Shevchenko National University of Kyiv, Ukraine.

Professor of the Department of Public Policy, Educational and Scientific Institute of Public Administration and Civil Service, Taras Shevchenko National University of Kyiv, Ukraine.

Nataliia Korchak, Taras Shevchenko National University of Kyiv, Ukraine.

Associate Professor, Head of the Department of Public Policy, Educational and Scientific Institute of Public Administration and Civil Service, Taras Shevchenko National University of Kyiv, Ukraine.

Serhii Selivanov, High School of Public Governance, Kyiv, Ukraine.

Deputy Director of the High School of Public Governance, Kyiv, Ukraine.

Iryna Alieksieienko, Taras Shevchenko National University of Kyiv, Ukraine.

Professor, Deputy Director for Scientific Work of Educational and Scientific Institute of Public Administration and Civil
Service, Taras Shevchenko National University of Kyiv, Ukraine.

Tatiana Kozachenko, Taras Shevchenko National University of Kyiv, Ukraine.

Associate Professor of the Department of Public Policy, Educational and Scientific Institute of Public Administration
and Civil Service, Taras Shevchenko National University of Kyiv, Ukraine.

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