Development of the approaches to increase the openness of federal budget of the russian federation

The aim of the research is to develop the fundamentals for increasing the openness (transparency) of the budget. The article systematizes the problems of the openness (transparency) of the budget of the Russian Federation and the directions for the development of instruments to increase it one. The issues of increasing the openness (transparency) of the budget, the budgetary process in the Russian Federation with the implementation of the best foreign practices are outlined. It is proposed to consider the national characteristics in the processes of organizing the public finance.