The Russian government’s approval in May 2004 of the Concept of the Budget Process Reform started the budget reform that aims to refocus the budget process from cost to performance management. In the article the authors analyze different aspects of introduction of performance based budgeting...

Russian public finance reforming under conditions of substantial increase of budget expenditures is analyzed in the article. Basic directions of the budget reform are considered that are formulated in the variant of the Budget Code, which is currently still under discussion. The focus is made on...