The practice of proactive budgeting in municipalities


Issue: №1 (65) 2021

Heading: Topical issues of public law


Ключевые слова: local self-government, direct forms of local self-government, local budget, proactive budgeting, project center, school budgeting, means of self-taxation of citizens.


Currently, at the local level, there is a dynamic change in legislation in the context of increasing opportunities for citizens to participate in management processes. The article examines the directions of proactive budgeting development in municipalities. The most successful practices are noted. Proactive budgeting has advantages in comparison with the institute of self-taxation of citizens. In this regard, special attention is paid to the determination of principles of proactive budgeting and recommendations for improving this institution.