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Initiative budgeting as an instrument of a public finance system

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Pages: 
52-57
UDC Code: 
336.14:338.23:336
Rubric: 
Authors: 
Fadeikina Natal`ya V. Doctor of Economic Sciences in specialty 08.00.10 «Finance, monetary circulation and credit», Professor  (fadeikinanv@yandex.ru, rektor@nnet.ru)

The priority task of the state in the field of public (state and municipal) finance is the modernization of the budget process, which determines the need for citizens to be involved in discussion and decision-making on issues of local importance, as well as citizen participation in the implementation of public control, including aimed at increasing transparency and accessibility of information on the budget process and public finance management. The interaction of state authorities, local governments, citizens and other interested parties to resolve issues of local importance within the budget process are united by one concept – proactive budgeting. The article substantiates the conceptual and theoretical foundations of proactive budgeting, reveals institutional contradictions and legal conflicts that hinder the development of the proactive budgeting mechanism.

Files: 
References: 
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