Assessment of the openness of state (federal, sub-federal) and municipal budgets: international, Russian practice and the results of the national ranking for 2020 and 2021

Abstract

The materials of the article reveal the importance of implementing the principle of openness of state (federal, sub-federal) and municipal budgets in ensuring effective budgetary policy of the state. Methodological approaches to assessing the openness of budgets in international and Russian practice are considered. the ratings of the subjects of the Russian Federation (subjects of the Siberian Federal District) on the level of openness of budget data for 2021 in comparison with 2020 are given. the model of budget openness formed in the Russian Federation and the main directions of its further development are presented.