Аннотация
Involvement of citizens in the budget management of local self-government remains an open question due to the lack of a clear mechanism for their participation in this process, but without which it is impossible to carry out reforms to decentralize public administration. The purpose of this study is to identify the main problems and identify tools for involving citizens in the process of self-government by the budget of rural territories. The article presents the results of a sociological survey that allowed us to determine the degree of citizens’ participation in the management of the budget of local self-government using two main dimensions: the assessment of citizens’ involvement and the assessment of citizens’ participation in the management of the budget of the fourth level. The novelty of the expected results consists in the development of recommendations to ensure the flexibility of the mechanism of interaction between the state body and the population, aimed at increasing the customer orientation of state bodies and stimulating the activities of both public organizations and individual citizens. This is due to the fact that it is necessary to eliminate formalism when holding meetings of heads of state bodies with the population, business and public associations.