Byudzhetny Kodeks Ukrainy No. 2456-VI (2010, as amended); Constitution of Ukraine 1996 Arts. 85, 95-98; Law on Rakhunkova Palata No. 576-VIII (2015); Law on Public Procurement No. 922-VIII (2015, amended 2020); Law on Corruption Prevention No. 1700-VII (2014)

Ukraine's national fiscal transparency framework rests on the Constitution (1996, revised 2016) Arts. 85 and 95-98, and the Budget Code (Byudzhetny Kodeks) No. 2456-VI (2010, as amended). Art. 96 requires the Cabinet of Ministers to submit the draft State Budget to the Verkhovna Rada by 15 September (108 days before fiscal year start). The Rakhunkova Palata (Accounts Chamber) — established by Law No. 576-VIII (2015) — is the SAI with parliamentary appointment independence and conducts financial, compliance, and performance audits. Ukraine has a State Fiscal Council (Derzhavna fiskalna rada) — one of two cluster countries with a confirmed IFI (fiscal_oversight_body=True); no standalone legislative budget office. Ukraine's prozorro.gov.ua (mandatory since 2016, Law No. 922-VIII) is one of the most open e-procurement systems globally. spending.gov.ua publishes real-time expenditure data (expenditure_portal_required=True). The Anti-Corruption Law No. 1700-VII (2014) mandates public e-declarations for senior officials (salary_disclosure_required=True, scope='executives'). OBS 2021: T=54. Active war (2022+) has introduced emergency fiscal measures but the legal framework remains operative. Currency: UAH (Ukrainian hryvnia); fiscal year: calendar year.

Transparency Requirements