E-budgeting: a key tool to maintain the financial resilience of territorial communities in Ukraine

Abstract

E-budgeting serves as an important tool for strengthening the financial resilience of Ukrainian territorial communities by enhancing transparency, accountability, and efficiency in managing public finances. By actively involving citizens in the budgeting process through accessible digital platforms, it promotes greater civic participation and oversight. Even amid the ongoing full-scale war, e-budgeting continues to evolve, playing a vital role in fostering public trust in local authorities, optimizing resource allocation, and encouraging broader community engagement. The thesis thoroughly examines the benefits and challenges associated with implementing e-budgeting systems, highlighting their potential to improve financial governance. Additionally, it offers practical recommendations aimed at addressing existing barriers and enhancing the effectiveness of e-budgeting practices.