ON THE PROBLEM OF LEGISLATIVE CONSOLIDATION OF THE PRINCIPLE OF CITIZENS’ PARTICIPATION IN THE BUDGETARY PROCESS

The article examines the content of the principle of citizens’ participation in the budgetary process. The issue of defining citizens as subjects of budgetary law is touched upon. The author proceeds from the distinction between the concepts of «budgetary process» and «budgetary legal relations» and, as a consequence, from the discrepancy between the concepts of «participant in the budgetary process» and «participant in budgetary legal relations», since the concept of «budgetary legal relations» is broader than the concept of «budgetary process». As part of the study of the forms of citizens’ participation in budgetary legal relations, the author considers the most common practices of direct participation of citizens in the distribution of public funds: initiative budgeting and public hearings. It is proposed to clarify the wording of the principle of citizens’ participation in the budgetary process given in the law. The need to establish a specific list of citizen’ rights to participate in the distribution of public finances, to determine the procedure for citizens’ participation in budgetary legal relations, and to fix ways to protect citizens’ rights in connection with participation in the budgetary process is accentuated.