Safronova E.S. Peculiarities of practical implementation of proactive budgeting in the Russian Federation

Abstract

The article is devoted to the topic of initiative budgeting as the main form of budgeting based on public participation. Special attention is paid to the relevance and development of proactive budgeting mechanisms, since budgeting based on public participation is a global trend of increasingly large-scale solutions to urgent and acute problems of the population. In addition, under the conditions of using this mechanism, public infrastructure is developing, budget funds are being saved, conditions are being created to combat social dependence and corruption, and the openness and transparency of budget information is increasing. The purpose of this study is to clarify the directions for improving and developing the mechanism of initiative budgeting in the Russian Federation. Thus, the directions for improving the domestic practice of implementing initiative budgeting in the subjects of the Russian Federation and municipalities are the expansion of the thematic list of practices of initiative budgeting, as well as the digitalization of monitoring within the framework of the development of the initiative budgeting system. the mechanism of initiative budgeting in the subjects of the Russian Federation and municipalities. In addition, it is advisable to highlight the creation and development of a single unified methodology for evaluating the effectiveness of proactive budgeting practices in the framework of citizens’ participation in proactive budgeting practices, the comparability of information between the subjects of the Russian Federation and the analysis of budget effects as areas of improvement of the topic under consideration.