The article discusses the essence of democratic principles of the budget process –
transparency and publicity. The peculiarities of their realization in Ukraine are analyzed by
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means of analysis of budgetary legislation of Ukraine and scientific sources. Separate analysis
of the main international standards for ensuring transparency and accountability for the use
of public funds and the realization of the right to information. The attention is focused on the
problems of observance of democratic principles of the budget process in Ukraine and some
ways of their solution are proposed.
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