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Educational Programme
Final Grade
Year of Graduation
Darya Nemenova
The Principle of Transparency in the Budget Law of the Russian Federation
Financial, Tax and Customs Law
(Master’s programme)
The relevance of the chosen topic of the master's thesis is to increase the value of the budget and the budget process not only for subjects and participants in budgetary relations, but also citizens. This is justified by the increasing importance of transparency in the formation, efficiency of distribution and expenditure of centralized and decentralized budget funds.

Objective: to study the concept of the principle of transparency, to determine its place in the principle of transparency in the budget of our country and the establishment of the main problems related to the practical transparency.

Object: public relations arising in the process of formation, distribution, use of public finances, as well as ensuring their transparency.

Subject: budget legislation of the Russia, international regulations.

The research methodology consisted of the following research methods: dialectical, historical and legal, formal and legal.

Sources formed the basis of the empirical part of the study:

1. Published scientific works of scientists and researchers from 1810 to the present day

2. Analysis of the practical implementation of budget transparency, as well as specific actions taken by state authorities,municipalities

3. Also empirical basis was made by judicial practice considered by the author, under art 36 of the Budget code of the RF

Scientific novelty: the author's research on the disclosure of the concept and essence of the "principle of transparency in budget law", as well as attention is paid to the disclosure of the essential features of the legal category and the identification of existing legal problems

On the basis of the conducted research conclusions were formulated:

1. The principle of transparency and its practical transperency has a significant role to play in the budget law of the Russia;

2. The principle of transparency in the budget law of the Russia is imperfect and has a number of violations and requires greater attention from the state

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