Abstract
On 1 January, 2021 amendments to the Budget Code of the Russian Federation and the Federal Law of 6 October, 2003 No. 131-FL «General Principles of Local Self-Government in the Russian Federation» came into force. The aim of the study is to consider the accumulation of practical experience in involving the population in solving issues of improvement at the municipal level as the basis for the formation of civil society and the creation of a legal basis for the application of proactive budgeting mechanisms at the federal and local levels. The article focuses on the issues of initiative budgeting, which makes it possible to ensure the participation of citizens in the budget process, involves taking into account the proposals of citizens when sending funds to solve problems relevant to a particular territory. All this is ultimately designed to increase the efficiency and transparency of spending budget funds, to ensure that the needs and wishes of residents are taken into account, which in turn provides an incentive for the development of civil society institutions, increases the accountability of the authorities to the population, promotes the development of communication and the establishment of "feedback" between the population and power. Initiative budgeting makes it possible to ensure the participation of citizens in the budget process, involves taking into account the proposals of citizens when allocating funds to solve problems that are relevant for a particular territory. The authors summarized the existing practice of the process of applying initiative budgeting in several municipalities of the Tambov region. All this is ultimately designed to increase the efficiency and transparency of spending budget funds, to ensure that the needs and wishes of residents are taken into account, which in turn provides an incentive for the development of civil society institutions, increases the accountability of the authorities to the population, promotes the development of communication and the establishment of "feedback" between the population and power.
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