Abstract

The paper explains the principle of citizens’ participation in the budget process in the context of the general principles of the budget system of the Russian Federation. Today, this principle is implemented in our country through the procedure of public hearings. They are held annually when the budget law is being developed, or during the period when a report on its implementation is being drafted. The author of the article points out that in the legislation there are special principles of the budget process applicable to budget-procedural activities and activities of public entities. In author’s opinion, the principle of citizens’ participation in the budget process should take a special place in the list of special principles of the budget process. In practice, in particular, the principle of citizens’ participation in the budget process is implemented through the launch of initiative budgeting programs. This is especially noticeable at the regional and municipal levels. The article traces the idea that the principle of citizens’ participation in the budget process is currently not fully implemented. Therefore, it is necessary to consolidate the legal norms providing for this principle at the legislative level.

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