Enhancement of public fiscal competence as educational process tendency in Russia

Kazan Federal University, 4, Butlerov st., Kazan, 420012 Russia

^a Corresponding author: elnik-fin@mail.ru

Abstract

According to the Russian Constitution “everyone has the right to seek, receive, transmit, produce and disseminate information freely by any legal means.” In turn, the budget legislation of Russia has declared the openness of budget information. In recent years, the Russian Federation sees a lot of practical effort to implement the budget transparency principle; the results of this process are appreciated by the international community. But the problem is that budget information transparency (openness) does not presuppose that it is understood by all country citizens. Ongoing Russian government openness projects create opportunities to consider the views of the public in the course of draft budgets preparation; but for the general public to be able to formulate and express these opinions properly, they need to possess at least some basic knowledge regarding the fundamentals of the country’s budget system. Russian education system is to play the most important role in addressing these issues. The article deals with the prospects of Russian educational process development to increase the level of citizens’ budget literacy.