Assessing the impact of budget openness on citizen and private sector attitudes toward government

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Abstract

The principle of budget openness is one of the fundamental principles of the budget system at the international level. The purpose of this article was to identify the impact of the degree of budget openness on the attitude of citizens and the private sector to government, which is strongly influenced by cognitive factors. To do this, an analysis of the indicators of budget openness, the corruption perception index and the level of trust in the authorities was carried out. As a result of the conducted research, it is proved that the openness of budget data does not affect the increase of confidence in the authorities; simultaneously with the increase in openness, there is a growing risk of a decrease in trust in the authorities, incorrect interpretation of data due to the lack of detailed information. Based on the analysis, it was revealed that there is no relationship between budget transparency and the perception of corruption. The effect of budget openness directly depends on the cognitive perception of information by the subject. Taking into account the cognitive aspect of perception and cognition of information, an algorithm for developing the content of the budget for citizens is proposed. Its theoretical justification is carried out on the example of Russia.Acknowledgments:The research was carried out with the financial support of the Pacific National University within the framework of the scientific project "Innovative environment of the intercollegiate campus as a way to smooth out ecological and economic regional disparity".

About the authors

Lyudmila Aleksandrovna Romanova

Pacific National University

Email: 007634@pnu.edu.ru

Evgeniya Anatolevna Karlovskaya

Belgorod National Research University

Email: e.a.karlovskaya@gmail.com

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Copyright (c) 2023 Romanova L.A., Karlovskaya E.A.

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