Index of the Openness and Transparency of Budgeting and Financial Management of the Defence and Security Sector: Case of Ukraine

Currently, the military actions on territory of Ukraine require significant support from EU countries and partners in providing material assistance. The issue openness transparency budgeting, particularly defence security sector, becomes even more significant. peak interest literature issues budgeting appeared 2005–2006. However, Ukraine, which has largely continued to follow Soviet trends, this is an alarming subject. It been brought forefront by events after full-scale invasion Russian Federation. One ways guarantee development a suitable open data system, includes analysis all financial costs based proper methodology. Such methodology should be founded concept assessing management sector at current stage conditions war and, it, measured quantitatively implemented using IT. This article aims consider index implement it case Ukraine. Based conducted review, new method calculate built. Nine separate indicators are defined, each them affects final value index. Some have binary form, some scale, used estimate their specific weight impact. approach makes possible not only monitor but also show dynamics phenomenon compare future, with other countries. calculations for 2008–2021, trend shown conclusions made regarding its further application.