The analysis of forms of citizens’ participation in the financial activities of municipalities, as a traditional, established legislative public hearings and a means of self-taxation, and only developing, such as proactive budgeting, national budget etc. there are a number of issues when conducting public hearings on local budget, for example is not a mandatory consideration of the public opinion during discussion of the draft budget. One of the most promising ways of using the means of self-taxation of citizens named their application for co-financing of costs through the mechanism of budget subsidies. The analysis of such forms of citizen participation in the budget process. It is concluded that the involvement of local community in the decision-making processes on the national budget, setting priorities on budget allocations will increase the effectiveness of their use. The expediency of creating a methodological framework for proactive budgeting practices that will facilitate the growth of the participation of civil society in the discussion of the purpose and results of use of budgetary funds.
budget, financial activities, the budget process, public hearings, means of self-taxation, local government, municipality, Participatory Budgeting
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