The article is based on an analysis of the institutional and legal framework of the Open Budget in the post-Soviet / Eurasian countries (Russia and Kazakhstan), which are involved in the integration process. Analysis of the legal framework is based on the comparing of laws on Open Budget and their implementation. The authors developed a set of parameters for comparison of legal acts on the Open Budget: basic terms and objectives of the Open Budget; authorities responsible for the implementation of projects on the Open Budget; priorities of Open Budget. Analysis of the implementation of legal documents based on comparison of the countries' positions in the ratings of international organizations, the results of governmen-tal bodies audit, public opinion polls, expert surveys, analysis of media coverage.