МЕХАНІЗМИ СПРИЯННЯ ПРОЗОРОСТІ БЮДЖЕТНОГО ПРОЦЕСУ В СЕКТОРІ ОБОРОНИ ТА БЕЗПЕКИ УКРАЇНИ

The article explores the pressing issue of ensuring transparency in the budgetary process within Ukraine's defense and security sector, which is particularly crucial during wartime. As defense funding increases, it becomes essential to ensure the efficient and transparent use of state resources to maintain the country's defense capabilities. Transparency in strategic sectors like defense is critical in building trust with both international partners and the public. The article examines international approaches, including recommendations from the OECD and the EU, on transparent management of public finances and the necessity of adapting these approaches to the unique circumstances of Ukraine. Additionally, the paper highlights the challenges posed by the high level of confidentiality in the defense sector, which complicates the implementation of standard accountability mechanisms. Given the specific nature of defense-related expenditures, traditional methods of oversight often fall short, leading to increased risks of corruption and inefficient use of resources. To address these challenges, the article proposes the implementation of modern electronic budgeting systems and enhanced public oversight to mitigate corruption risks and improve the overall effectiveness of managing defense resources. The adoption of such systems would not only improve transparency but also align Ukraine's financial management practices with international standards. Electronic budgeting tools can streamline processes, provide real-time monitoring of financial activities, and create a more open and accountable environment for defense spending. Furthermore,the integration of public oversight mechanisms, which allow civil society and independent watchdog organizations to play a role in scrutinizing defense budgets, can significantly reduce the risk of corruption and misuse of public funds. Considering the increasing demands for transparency from both domestic stakeholders and international organizations, the article underscores the urgency of reforming Ukraine's defense budgeting process. The ability to balance confidentiality with accountability is key to ensuring that defense resources are used effectively and that national security interests are protected. Finally,the study emphasizes that a transparent budget process is a foundational element in strengthening institutional capacity and securing long-term trust and support from international allies. This article calls for the implementation of practical reforms in Ukraine's defense financial management, which are essential not only for enhancing operational efficiency but also for reinforcing the country's defense posture in a time of heightened global security challenges.