Constitution of Russia 1993 Arts. 57, 101-106, 114 (rev. 2020); Budget Code No. 145-FZ (1998, as amended through 2025); Federal Law No. 41-FZ on Accounts Chamber (2013); Federal Law No. 44-FZ on Procurement System (2013); Federal Law No. 273-FZ on Anti-Corruption (2008)

Russia's national fiscal transparency framework rests on the Constitution (1993, revised 2020) Arts. 57, 101-106, and 114, and the Budget Code (BC) No. 145-FZ (1998, in force 1 July 2000, as amended through 2025). BC Art. 192 mandates 1 October budget submission to State Duma (92 days). The Schyotnaya Palata (Accounts Chamber) — Federal Law No. 41-FZ (2013) — is the SAI with State Duma appointment, publishing audit reports publicly (ach.gov.ru). Russia has NO standalone independent fiscal institution (IFI) and no legislative budget office. Federal Law No. 44-FZ (2013) governs public procurement (mandatory e-procurement). Federal Law No. 273-FZ (Anti-Corruption 2008) mandates public official income/property declarations (salary_disclosure_required=True, scope='executives'). Active BC Art. 264 quarterly reporting obligation. National Wealth Fund (NWF) surplus disposal transparency rules published (surplus_disposal_transparency=True). Pension Fund annual reporting (pension_liability_disclosure=True). OBS 2021: T=74 (13th globally — highest in cluster, reflecting relatively advanced legal framework despite political constraints). Active international sanctions regime (2022+) has not altered the domestic statutory framework assessed here. Source gaps: budget.gov.ru accessible and confirms primary framework; BC primary text from secondary academic sources. Currency: RUB (Russian ruble); fiscal year: calendar year.

Transparency Requirements