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

Author

Listed:
  • 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)

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.

Suggested Citation

  • Vladimir V. Klimanov & Anna A. Mikhaylova & Vita A. Yagovkina, 2018. "Regulatory and Legal Support for the Budget Transparency at the Regional Level in Russia," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 5, pages 46-57, October.
    • Handle: RePEc:fru:finjrn:180504:p:46-57
    DOI: 10.31107/2075-1990-2018-5-46-57
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    References listed on IDEAS

    as
    1. Marina V. Tsurkan, 2017. "Analysis of Regional Participatory Budgeting Practices in the Framework of Local Initiatives Support Program," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 3, pages 119-130, June.
    2. Nataliya V. Golovanova, 2015. "Measuring Budget Transparency: International and Russian Experience," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 3, pages 98-107, June.
    3. Vladimir V. Vagin & Natalia A. Shapovalova, 2018. "Status of Initiative Budgeting in the Russian Federation: New Trends and Opportunities for Development," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 1, pages 110-122, February.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    budget transparency; citizens budget; participatory budgeting; citizens involvement;
    All these keywords.

    JEL classification:

    • H72 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Budget and Expenditures
    • H76 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Other Expenditure Categories
    • H79 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Other

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