The Role of Legislative Authorities in Consideration and Adoption of the Draft Budget Law
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The article considers the issues of legislative’s participation in consideration and adoption of the draft budget law under the conditions of performance-based budgeting; including issues of authorizations; budget documents; budget formats; voting. The experience of Parlament participation of different countries provides the evidence of increasing their authorities in budget decision-making related to budget reform aimed at budget openness and transparency; budget presentation in program format. OECD countries experience provided the base for conclusions regarding changes in the Russian budgetary legislation concerning the State Duma’s authorities in annual budget procedure.;All these keywords.
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