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