TY JOUR TI FORMS TO LEARN CITIZENS IN THE FINANCIAL ACTIVITIES OF THE STATE AND MUNICIPALITIES AND THE PRACTICE OF THEIR IMPLEMENTATION KW budget KW financial activities KW the budget process KW public hearings KW means of self-taxation KW local government KW municipality KW Participatory Budgeting JO Volgograd Academy of the Ministry of the Interior of Russia AU , .. PY 2017 IS PB Volgograd Academy of the Ministry of Internal Affairs of Russia