IMPLEMENTING THE CONCEPT OF "BUDGET FOR CITIZENS" IN THE DOMESTIC PRACTICE OF THE BUDGET PROCESS

The subject of the research. The reform of public finances in Ukraine involves implementing measures to increase the openness and transparency of the budget system. The subject of the research is the role and place of the "Citizens' Budget" in the context of reforming the system of public finances. The purpose of the article is to justify the concept of "Citizens' Budget" and study the conditions and practices for its introduction into the domestic sphere of public finances. The methodology of the work. It was used a set of scientific methods and approaches in the work, including systematic, structural and comparative methods, which allowed to realize the conceptual unity of the research. The results of the work. Change and transformation in the understanding and definition of citizenship has led to the emergence of citizen-oriented public service approach. This approach also raised a new term and concept in the field of public budgeting because of the transformation in the processes of public budgeting: citizens' budget. The citizens' budget which seeks to ensure participation of the citizens in the budgeting process serves as a tool to ensure that the budget is shared with the public transparently and that the people take part in the budgeting processes. Citizen's budget is one of the main tools and instruments that the central and local administrations could use to ensure greater transparency and citizenship participation. The field of application of the results: organization and conducting of scientific researches in the field of improvement of budget policy in the conditions of transformational changes. Conclusions:. introduction into the national practice of forming budgets for citizens and improving their quality will contribute to improving the transparency (openness) of budget information and the development of the following positive effects: increasing financial education of the population; involvement of citizens in the budget process; strengthening public control and increasing the trust of citizens in government.