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Modern trends in and problems of the national public finance management system development

Vol. 25, Iss. 6, JUNE 2019

Received: 15 May 2019

Received in revised form: 29 May 2019

Accepted: 12 June 2019

Available online: 28 June 2019

Subject Heading: FISCAL SYSTEM

JEL Classification: H10, H50, H60, H80

Pages: 1353–1372

https://doi.org/10.24891/fc.25.6.1353

Glushakova O.V. Siberian State Industrial University(SibSIU), Novokuznetsk, Kemerovo Oblast, Russian Federation
trinity@oaoktk.ru

https://orcid.org/0000-0002-9268-415X

Subject The article examines the condition of institutional environment focused on transparency of public finance in Russia and civic participation through the management of public finance flows.
Objectives The purpose of the study is to identify the main trends and problems in the development of the national public financial management system.
Methods The study rests on the institutional approach. I also employ methods of analysis, synthesis, comparison, and statistical techniques.
Results The paper unveils the main problems and development areas of the national public financial management system in Russia. Despite the high level of institutionalization, which is targeted at transparency of the budgetary system of the Russian Federation, the development of tools intended to ensure the availability of budget information for all stakeholders, the involvement of citizens in the process of public financial flows management and their impact on political decisions are insignificant in this area. The paper also formulates the indications of public finance management.
Conclusions Amendments to the existing fiscal legislation from the perspective of expanding the list of budget process participants and including independent representatives of civil society therein, and further development of participatory mechanisms will enable to increase the level of civic participation in management decisions in the sphere of formation and use of centralized cash funds.

Keywords: public management, public financial flows, budget, centralized cash fund

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