The Role of Legislative Authorities in Consideration and Adoption of the Draft Budget Law
The article considers the issues of legislative's participation in consideration and adoption of the draft budget law under the conditions of performance-based budgeting, including issues of authorizations, budget documents, budget formats, voting. The experience of Parlament participation of different countries provides the evidence of increasing their authorities in budget decision-making related to budget reform aimed at budget openness and transparency, budget presentation in program format. OECD countries experience provided the base for conclusions regarding changes in the Russian budgetary legislation concerning the State Duma's authorities in annual budget procedure.