TY - JOUR TI - The Use of Information Technologies to Involve Citizens in the Budget Process at the Municipal Level: Experience of Russia and Foreign Countries AU - Mironova, Svetlana TI - The Use of Information Technologies to Involve Citizens in the Budget Process at the Municipal Level: Experience of Russia and Foreign Countries AB - The development of information technologies, including in the financial sphere, allows to increase the number of citizens involved in the budget process, thereby helps to increase control over the targeted expenditure of funds, the quality of budget decisions and budget execution, increases the responsibility of local authorities. The article shows how the use of information technologies, including Internet resources, as well as the latest digital technologies, such as blockchain, help to involve citizens in the budget process. Attention is drawn to the need for financial support for the use of information technology, both through budget funds and through the attraction of grants. The author uses scientific methods of analysis, synthesis, and comparison. VL - 2019 IS - Issue 15 (3)/ 2019 PY - 2019 C1 - 2299-6834 SP - 86 EP - 104 DO - 10.4467/22996834FLR.19.016.11272 UR - https://ejournals.eu/en/journal/financial-law-review/article/the-use-of-information-technologies-to-involve-citizens-in-the-budget-process-at-the-municipal-level-experience-of-russia-and-foreign-countries KW - Budget KW - Local Self-Government KW - Municipalities KW - Information Systems KW - Information Technologies KW - Financial Activities; The Budget Process; Participatory Budgeting; Public Control; E-Participatory Budgeting KW - Principle Of Transparency (Openness); Blockchain