Abstract
<jats:p>The article presents the author's approach, which provides for the possibility of exploring the directions of citizens' participation in the budget process, not limited to the traditional concept of involving citizens in the budget process as part of improving their financial literacy. The conclusion is made about the indirect participation of citizens in budgetary legal relations through participation in constitutional court proceedings. This reflects the high level of financial culture of the citizens. According to the results of the study, citizens are understood as subjects of budgetary law. At the same time, citizens' participation in the budget process is voluntary, but the authorities are obliged to take legally significant actions in response.</jats:p>