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Financial Analytics: Science and Experience
 

A methodology for evaluation of programs and practices of initiative budgeting in the regions of the Russian Federation

Vol. 10, Iss. 12, DECEMBER 2017

PDF  Article PDF Version

Received: 19 October 2017

Received in revised form: 20 November 2017

Accepted: 23 November 2017

Available online: 14 December 2017

Subject Heading: ASSESSMENT AND APPRAISAL ACTIVITIES

JEL Classification: C52, H30

Pages: 1393–1406

https://doi.org/10.24891/fa.10.12.1393

Vagin V.V. Financial Research Institute of Ministry of Finance of Russian Federation, Moscow, Russian Federation
vagin@nifi.ru

Gavrilova N.V. Financial Research Institute of Ministry of Finance of Russian Federation, Moscow, Russian Federation
gavrilova@nifi.ru

Importance This paper deals with the issues of methodology for evaluation of programs and practices of initiative budgeting in the regions of the Russian Federation.
Objectives The goal of the article is to elaborate appropriate evaluation instruments.
Methods The study uses the analysis and classification of parameters of initiative budgeting practices.
Results The authors propose a logical model of social changes related to the implementation of initiative budgeting projects. Special attention is paid to the effects of initiative budgeting. Three groups of effects have been singled out: managerial, economic and social. Each group proposes from two to six effects.
Conclusions and Relevance Evaluation may base on a comparative analysis of indicators in municipal entities and subjects. It also may base on an analysis of the dynamics before the launch of project and several years after in same municipal entity or subject.

Keywords: initiative budgeting, methodology, evaluation, effect, participatory budgeting

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