Annotation

The article examines the features of the regulatory, legal, and organizational framework for engaging citizens in the budget process at the level of local self-government bodies. Attention is focused on the implementation of the principle of citizen participation in the budget process through public hearing procedures, as well as participatory budgeting programs. Special attention is paid to the analysis of best practices involving citizens. As a result, it is concluded that municipal administrations need to implement their own participatory budgeting practices aimed at ensuring the transparency of the budget and the budget process, and at enabling the population to determine priorities for spending budget funds. This will ultimately lead to an improved quality of life for citizens and increased trust in local self-government bodies.