Актуальные тенденции бюджетного процесса в странах ОЭСР

Abstract

This article is focused on general trends and innovations in budget process in OECD countries over the past decade and considers the possibility and conditions to apply them to the budget system of the Russian Federation. The article also compares the models of classic performance-based budgeting (PBB) with the next generation PBB models, defines general trends in PBB development and typical mistakes of PBB implementation in OECD countries. Taking into account the foreign experience and the accumulated Russian practice, the authors suggest a number of measures to increase the effectiveness of the PBB application in Russian economy. In addition, the authors summarize the experiences of using a Spending Review (SW) by OECD member countries and propose a two-stage approach to implement a SW process as part of the budget process in the Russian Federation. The role, functions and experience of implementation of independent fiscal institutions (IFI) in OECD countries are considered in the article. The question is raised about the feasibility and possible options for the creation of IFI within a separate structure under the aegis of the executive or the legislative authority of the Russian Federation. The authors consider the international experience in fiscal risk management and provide the quantitative probability assessment of fiscal risk realization and fiscal costs caused by them. Moreover, the authors give recommendations for improvement of the fiscal risk management in Russia.