Open AccessLegal Support of the Principle of Transparency of the Budget Process of Modern Russia: Topical Issues of Interpretation and Implementation
Author(s) -
Denis L. Mikhaylov,
Elena I. Semerina,
Vitaliy V. Subochev
Publication year - 2020
Publication title -
finansovoe pravo
Language(s) - English
Resource type - Journals
ISSN - 1813-1220
DOI - 10.18572/1813-1220-2020-12-25-29
Subject(s) - transparency (behavior) , enforcement , openness to experience , normative , declaration , law and economics , process (computing) , budget process , interpretation (philosophy) , sanctions , position (finance) , business , accounting , economics , political science , law , computer science , finance , psychology , social psychology , politics , programming language , operating system
The article is devoted to the principle of transparency (openness) in the budgetary process of modern Russia. The authors make an attempt to interpret the normative content of this principle and its implementation in the law enforcement activities of various courts. At the same time, a special attention is paid to the rather formal nature of the implementation of the principle under study, which guarantees access to information of interested parties and the possibility of public participation in the budget process. The article substantiates the position according to which the principle of transparency of the budgetary process as such has no value and turns only into a declaration if, in the end, such a result as targeted and effective spending of budget funds is not achieved. Based on the analysis of law enforcement practice, the conclusion is made that certain budgetary procedures that formally meet the standard requirements of transparency do not necessarily guarantee high efficiency and effectiveness of budget expenditures.