Mechanisms for the involvement and participation of citizens in the budget process

The need to involve citizens in the management of public finances is considered in the article in the context of the requirements of the New Public Management concept, whose policy is aimed at forming democratic foundations and partnerships between public authorities and the population. The subject of the article covers the issues of public involvement in the management of public finances and considers possible mechanisms for interaction with public authorities. The analysis carried out allows us to conclude that it is necessary to develop various forms of civic participation and their effectiveness at various stages of the budget process. The study showed that the participation of citizens is most effective at the early and final stages of the budget process, namely at the stages of planning and monitoring (evaluating) the implementation of programs. The paper highlights the conditions that affect the activity and success of involving citizens in the management of public finances, draws conclusions about the significant role of citizens' trust in public authorities and its importance in increasing the efficiency of budget spending.