Ukraine has restored much of the budget transparency lost after Russia's full-scale invasion, giving investors and creditors greater visibility into government spending, debt and donor financing, but important gaps remain in fiscal-risk disclosure, according to a recent study.
Dmytro Sydorenko, a researcher at the State Tax University in Irpin, examined changes in Ukraine's budget transparency during the war, including access to budget documents, reporting practices, medium-term planning and external oversight.
