The participation budgetting in the system of state financial regulation of human development

Анотація

The article discusses the benefits and risks of the implementation of the budget for participation in human development in Ukraine. It was determined that the benefits of the use of participatory budget is the improvement and development of the strategic directions of local politics, the search for ways to make more efficient use of scarce resources, the mobilization of additional resources and the formation of active citizenship. Risk introducing participatory budget is the erosion of the legitimacy of the existing elected institutions in favor of the least accountable organizations monopolizing the processes of participation by local elites or more organized groups of the population to defend their interests; overestimation of the citizens' expectations in the context of limited resources or lack of freedom of action of local authorities in decision-making on budgetary matters. Terms of the effective functioning of local budget the participation of identified civil society capacity to participate in governance processes, the desire of local managers to open their budgets to the public, their ability to manage the process of citizen participation in the budget process, the availability of budget funds, which can be used at the discretion of the local community, the degree of institutionalization of mechanisms participation and the quality of participation, they can provide.

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