Methodology and Results of Measuring the Transparency of Russian Regional Budgets

Olga I. Timofeeva ()
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Olga I. Timofeeva: Financial Research Institute, Moscow 127006, Russian Federation; Financial University under the Government of the Russian Federation, Moscow 125167, Russian Federation

Finansovyj žhurnal — Financial Journal, 2022, issue 6, 44-58

Abstract: At the beginning of the 21st century, the issues of openness (transparency) of budgets of public-legal entities became especially relevant. This is due to technological changes (the advent of the Internet) and a common form of political participation in modern states (representative democracy). The task of measuring budget openness is also topical. Currently, there is no single solution for it. The article presents the methodology and results of measuring the openness of budget data in the constituent entities of the Russian Federation. The measurement of the budget openness of the regions is carried out on the basis of a special methodology. The article presents its main characteristics and features, as well as the results of budget openness assessment of all the subjects of the Russian Federation for the period from 2013 to 2021. The methodology of assessing the budget openness of Russian regions uses innovations that allow obtaining reliable and high-quality results. The evaluation system works as an incentive mechanism to increase the openness of budget data. During the measurement period, the openness of regional budgets has increased significantly. At this stage, not all aspects of budget openness can be measured. It is necessary to improve the methodology and technology of measurement, to expand the coverage of areas and to improve the quality of the assessment.

Keywords: budget; budget process; public finance management; budget openness (transparency); openness of budget data (search for similar items in EconPapers)
JEL-codes: H61 H70 (search for similar items in EconPapers)
Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:fru:finjrn:220603:p:44-58

DOI: 10.31107/2075-1990-2022-6-44-58

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