The possibility of applying the experience of Japan in organizing the budget process in the practice of the Russian Federation

This article covers the main features of the Japanese budget process. The main differences in the activities of the state in the process of forming the budgetary system of the country under study are relevant for studying and considering them as ideas for application to the practice of the Russian Federation. The work reflects a brief study of the budgetary system and budgetary process of Japan, as well as the comparative characteristics of this state and Russia.