PROGRAMMABLE PUBLIC FINANCE AS A FUTURE VECTOR OF DIGITAL GOVERNANCE DEVELOPMENT
Анотація
This paper proposes a closed-loop programmable public finance architecture based on the e-hryvnia CBDC, comprising three interconnected control circuits: Circle 1 (tax token — revenues), Circle 2 (budget token — expenditures with oracle consensus verification), and Circle 3 (donor token with exit control and Zero-Knowledge Proofs). The DLT registry of the NBU serves as the single verification hub. A regulatory sandbox is proposed as the transitional legal regime. The architecture transforms public finance from reactive audit to architectural prevention of corruption as a derivative of systemic efficiency analysis.
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