Importance The article addresses the budget transparency and public participation in the budget process of the Russian Federation. Objectives The aim of the study is to analyze the budget transparency and public participation in the budgeting process of the Russian Federation. Methods The study drawn upon the comparative analysis, synthesis, formal-and-logical method, and data grouping. Results The analysis of budget transparency and public participation in the budget process of the Russian Federation unveiled positive and negative trends in these spheres. The paper considers measures undertaken by public authorities to improve budget transparency. ConclusionsandRelevance Under economic instability, the budgetary policy carried out by public authorities plays a significant role in mitigating the negative effects of the crisis. To improve the efficiency of budget expenses, it is crucial to develop the civil society and formulate clear and adequate "rules of the game" in the economy. This becomes possible when the budgetary policy of public authorities is more transparent and citizens' opinion is taken into account during the budgeting process. It will enable to fully observe the interests of the society, business and government.
Keywords: budget, budget system, open budget, budget for citizens, budgetary policy
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