Problems of Improving Performance Budgeting in the Russian Constituent Entities under Digital Economy

Abstract

A complex process of performance budgeting transition requires restructuring the system of state administration and organization of the budget process, strengthening the autonomy and responsibility of ministries and departments involved in the implementation of government programs. This paper aims at further development of scientific provisions of performance budgeting in the constituent entities of the Russian Federation, analysis of problems and development prospects. Improving performance budgeting in the digital economy implies the development of an information infrastructure, namely, an effective system of Internet resources in order to provide citizens with relevant information on the state programs implementation and their efficiency evaluation. Methodological guidelines for evaluation of performance budgeting efficiency in the RF constituents were developed in the course of this study. The results of the study could be applied to regional performance budgeting improvement. The findings could also allow government bodies to increase the efficiency of budgeting.

Keywords

• budget policy
• digital economy
• digitalization
• expenditure planning
• program-target method
• public finances