The article discusses the experience of implementing the practice of proactive budgeting in the Russian regions. A review of Russian and foreign experience has revealed that a unique experience and a special form of budgeting based on public participation are taking shape in our country, and therefore, comparative analysis of the global and domestic effectiveness of such practices is significantly impeded. In this regard, it is shown that in domestic literature there has not yet been a single approach to assessing the effectiveness of initiative budgeting. Exemplified by the Sverdlovsk region, the experience of implementing proactive budgeting in the regions is considered, and specific features of initiative budgeting practice implementation as well as the structure and directions of the use of financial resources in the municipalities of the regions are identified. In the framework of proactive budgeting, the special experience of Yekaterinburg is highlighted, which has been developing proactive budgeting in the municipality at its own expense, without co-financing from the regional budget, since 2019. In conclusion, the general problems and features of municipalities in the Sverdlovsk region that arise during the implementation of initiative budgeting practices are outlined. The main factors of successful inclusion of municipalities in initiative budgeting programs are the initiative of local authorities and the standard of living of the territory’s population.
- 06.00.00 ECONOMY AND ECONOMIC SCIENCES
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