Development of theoretical concepts of initiative budgeting

Abstract

The article is devoted to the development of theoretical ideas about initiative budgeting (IB) as a public finance tool that functions at the local (municipal) level and is nothing more than the Russian version of participatory budgeting (PB) widely known abroad, the basic model of citizen involvement in the budget process of which can be presented in the form of a participatory ladder consisting of sequential interconnected key elements (sequential budgeting procedures). Particular attention is paid to foreign models and the best PB practices, as well as conceptual issues of PB (IB) development in Russia and abroad. The first stage of PB implementation in Russia is analyzed, within the framework of which PB forms adapted to Russian conditions and based on the application of a set of various, based on civil initiative, practices to address issues of local importance and improve the system of municipal governance (self-government at the municipal level) at the basis of the applied IB mechanisms, combining the process-functional and technological essence, which are disclosed by the authors. At the end of the article, the author’s vision of the structure of the initiative budgeting mechanism is presented.