Subject The article investigates the role and place of citizens budget. Objectives The aim is to study the citizens budget concept and identify areas of its improvement. Special focus is on major ways to increase the disclosure and transparency of the budget system. Methods I analyze elements of the system of disclosure and transparency of budget data, and suggest my own approach to grouping the problems that arise when the budget system becomes more transparent in general and when citizens budget is formed in particular. Results To implement the citizens budget concept, it is necessary to involve the public in State finance management, provide citizens with the opportunity to influence decisions of government authorities, develop a methodology to assess the disclosure and transparency of local budgets, increase the financial literacy of the population. The findings may help in further practical implementation of tools for improving the efficiency of budgetary expenditures at the State and municipal levels. Conclusions Increasing the transparency of the budget system of the Russian Federation through the use of the citizens budget concept necessitates creation of effective mechanisms for interaction with citizens, access to relevant information, involvement of the population in decision-making.
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