Importance Reforming the State and municipal finance of Russia implies implementing measures to enhance the openness and transparency of the budget system. The subject of the study is the role and place of a budget for citizens under the ongoing reform. Objectives The article aims to study the budget for citizens concept and develop guidelines for its improvement. Methods I analyze the components of the system of openness and transparency of budgetary data, and apply the grouping technique to identify general problems associated with building a budget for citizens. Results The main findings of the study are as follows. To make the introduction of the budget for citizens concept more efficient, it is necessary to involve people in management of public finance, to make citizens be aware of their involvement in public decision-making process and ability to influence the decisions taken by government authorities, to develop a methodology to assess the openness and transparency of local budgets, to enhance the financial literacy of the population. Conclusions and Relevance Increasing the transparency and openness of the budget system of the Russian Federation through active use of the budget for citizens concept in practice requires creating effective mechanisms of interaction with citizens, providing access to relevant information for different target groups, involving the population in territory decision making. The analysis of problems arising when building budgets for citizens may be useful for practical planning, budget execution and monitoring the effectiveness of budget allocations.
Keywords: budget system, finance, open government, budget expenditure, result-oriented method
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