Frumina S.V. Analysis of normative legal documents regulating the openness and transparency of public finances management in Russia and abroad

Abstract: The aim of the article is to reveal the compliance of Russian legislation and normative legal acts with the provisions of international documents regulating the openness and transparency of public finances management. On the base of the analysis the author reveals the provisions of Russian legislation which regulate the provision of the openness and transparency of public finances not clearly enough. The author offers certain specifications and recommendations which can raise the accessibility of information about financial operations of public and local authorities for the representatives of civil society. The author uses the systems approach, the logic method, the comparative analysis, induction and deduction. The conclusions and analytical materials of the research, characterizing the quality of legal provision of openness and transparency of public finances management in the Russian Federation, can be used for the purpose of raising of the budget openness index, calculated by the International Budget Partnership; activation of interaction between the state and civil society institutions; provision of openness and transparency of information about the activities of public institutions in the sphere of public finances management. 

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