Digital Budget for Citizens as a Mechanism for Implementing the Principle of Transparency (Openness)

Abstract

The article discusses some legal aspects of the implementation of the principle of transparency, enshrined in Article 36 of the Budget Code of the Russian Federation in the framework of the digital budget for citizens. The key points of the openness of the budget and the budget process at the Russian and international levels in the field of digital technologies are analyzed. The process of digital globalization makes it possible to quickly and accurately convey updated information about the budget and its processes to a wide range of people. It is emphasized that it is necessary to identify the best ways to popularize information web resources to convey information about the budget to the public by analogy with the popularization of public services carried out on the recommendation of the Ministry of Digital Development, Communications and Mass Communications of the Russian Federation. The author investigates digital technologies in the budget process in certain foreign countries and analyzes their indices of openness of budget data to the public. The author substantiates the conclusion about the need to improve the efficiency of the digital budget mechanism along with increasing the legal awareness of citizens and their budget literacy.