Regulatory and Legal Support for the Budget Transparency at the Regional Level in Russia

Vladimir V. Klimanov (), Anna A. Mikhaylova () and Vita A. Yagovkina ()
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Vladimir V. Klimanov: RANEPA, Moscow, 119571, Russia; Institute for Public Finance Reform, Moscow, 125009, Russia
Anna A. Mikhaylova: RANEPA, Moscow, 119571, Russia; Institute for Public Finance Reform, Moscow, 125009, Russia
Vita A. Yagovkina: RANEPA, Moscow, 119571, Russia; Institute for Public Finance Reform, Moscow, 125009, Russia

Finansovyj žhurnal — Financial Journal, 2018, issue 5, 46-57

Abstract: The article shows how in the Russian Federation the following concepts are used in normative legal acts and in practice: open (transparent) budget, citizens budget, peopleŐs budget, initiative budget and participatory budget. All the above-mentioned budget types have been consolidated at the regional level in the Russian Federation. The authors present the examples of how these terms are reflected in normative legal documents and and how these types of budgets are correlated, in particular, that the peopleŐs and initiative budgets are similar in content in the normative acts of the regions. The conclusion is drawn that at present the principle of budget transparency can be fully detected in the legislative acts of the Russian regions, thus an open budget system has been created at all levels of government. The authors also emphasize the significant impact of the Ministry of Finance on increase of the transparency degree in budget data.

Keywords: budget transparency; citizens budget; participatory budgeting; citizens involvement (search for similar items in EconPapers)
JEL-codes: H72 H76 H79 (search for similar items in EconPapers)
Date: 2018
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Persistent link: https://EconPapers.repec.org/RePEc:fru:finjrn:180504:p:46-57

DOI: 10.31107/2075-1990-2018-5-46-57

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