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RESEARCH CENTRE FOR INDUSTRIAL DEVELOPMENT PROBLEMS of NAS of Ukraine (KHARKIV, UKRAINE)

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Liburkina L. M.

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The Digital Transformation and Transparency of Financial Support for Military Volunteer Formations of Territorial Communities
Petrukha S. V., Petrukha N. M., Hudenko B. O.

Petrukha, Serhii V., Petrukha, Nina M., and Hudenko, Bohdan O. (2026) “The Digital Transformation and Transparency of Financial Support for Military Volunteer Formations of Territorial Communities.” Business Inform 3:454–466.
https://doi.org/10.32983/2222-4459-2026-3-454-466

Section: Finance, Money Circulation and Credit

Article is written in Ukrainian
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UDC 351.86:336.14:355.292(477)

Abstract:
The article substantiates the theoretical, methodological, and applied foundations for improving the transparency of financial support for military volunteer formations of territorial communities (MVFTCs) in Ukraine. It is argued that the effectiveness of the corresponding payments is determined not only by the amount of financial resources but primarily by the degree of regulatory clarity of the grounds for accrual, financing, the coherence of information circuits, and the presence of a controlled (verified) digital trace – from the budget decision to the actual payment. Based on Ukrainian legislation in the field of national resistance, openness in the use of State (public) funds, personal data protection and cybersecurity, as well as relevant scientific works, an approach is proposed for the formation of a unified modular platform for the accounting of MVFTCs payments. It has been shown that such a platform should be based on the principles of interoperability, data minimization, role-based access, auditability of operations, and the separation of public and internal analytics. A system of indicators has been developed, enabling the assessment not only of the fact of payments being made but also of their targeting, timeliness, documentary verification, and controllability. It has been substantiated that digitalization in this sphere should be considered as an institutional tool for enhancing the accountability of public finances, rather than as an autonomous technological solution. This was laid as the foundation for the conceptualization of the unified digital platform for accounting monetary support of the State Fiscal Service of Ukraine – «e-MVFTCs».

Keywords: digitalization; MVFTCs; monetary support; transparency; targeting; interoperability; digital traceability; cybersecurity; State (public) finances; budget funds; martial law; financing of the Armed Forces of Ukraine; State budget; local budgets; unified digital platform for accounting monetary support of the State Fiscal Service of Ukraine – «e-MVFTCs».

Fig.: 1. Tabl.: 2. Bibl.: 37.

Petrukha Serhii V. – Candidate of Sciences (Economics), Associate Professor, Professor, Department of Transport and Logistics, West Ukrainian National University (11 Lvivska Str., Ternopil, 46009, Ukraine)
Email: [email protected]
Petrukha Nina M. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Construction Management, Kyiv National University of Construction and Architecture (31 Povitrianykh Syl Ave., Kyiv, 03680, Ukraine)
Email: [email protected]
Hudenko Bohdan O. – Postgraduate Student, Academy of Financial Management (38 Mykoly Mikhnovskoho Blvd., Kyiv, 01014, Ukraine)
Email: [email protected]

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