Special Aspects of the Legal Regulation of Involvement of Citizens in the Budgeting Process

The principle of citizens' participation in the budget process, the content of which is not normatively detailed, extends its effect to legal relations within which it is determined that citizens are not participants in the budget process and do not have budgetary powers. In the context of the need for scientific substantiation of the content of this principle of the budget system of the Russian Federation, an approach to determining the specifics of the legal regulation of citizens' participation in the budget process through the participation of citizens in the management of state affairs and local self-government is presented. Within the framework of this approach, a number of forms of citizen participation in the management of state affairs and in local self-government are analyzed from the perspective of the budgetary and legal foundations of their implementation.