Proactive budgeting practices formation and development on the example of the Republic of North Ossetia-Alania

The paper is devoted to the analysis and assessment of the formation and development of proactive budgeting practices in the Republic of North Ossetia-Alania. The practice of proactive budgeting (PB) is a democratic process in which citizens can decide on the allocation and implementation of a portion of the state budget. The relevance of the research topic is due to the widespread use of proactive budgeting practices at the municipal level in the Russian Federation. The purpose of the study is to analyze and assess the current state of proactive budgeting practices in the Republic of North Ossetia-Alania. The research materials include federal laws, government regulations, data from official sources on the implementation of information security projects in the region and Russia, and the works of domestic authors on the formation and development of proactive budgeting. In the process of this issue research, general scientific methods were used: qualitative and quantitative methods, comparative analysis and structure analysis, special research methods in the form of system analysis and strategic planning. As a result of the study, the formation and development of proactive budgeting in the region was studied, the current level of information security development in the Republic of North Ossetia-Alania was determined, arguments were given about the need to develop information security practices, and measures were proposed for the further stable development of initiative budgeting practices in the region.