THE ROLE OF DIGITAL TECHNOLOGIES IN OPTIMIZATION OF THE BUDGETARY PROCESS: WORLD AND RUSSIAN PRACTICE

The article presents the study of the role of digital technologies in optimizing the budget process of the Russian Federation. The authors conducted a comparative analysis of information systems and software systems supporting the budget process; special attention is paid to the analysis of the main information systems used by the bodies of the state financial control, tax administration and budget execution. Based on the analysis of implementation of the budget process, the authors attempted to suggest possible ways to optimize it. The authors consider a number of solutions of these problems believing that the key is introduction of the information technologies in the field of supporting the budget process, which are effective mechanisms for its legal regulation. The authors noted that the financial and legal side of the budget process is also developed in the direction of the information technology value growth in the process of implementing the principle of budget transparency. The authors analyzed development of information technologies that ensure budget processes in European countries, which allows us to conclude that the potential of digitalization brings these countries significant advantages. Turning to the experience of Spain with its rich and complex constitutional traditions in the field of budgetary regulation, the authors disclose the functional purpose of several programs and information systems that combine Spanish traditions of regulatory and doctrinal constitutional law and, at the same time, have significant potential in regulating the budget process.

budget process; informatization; automated information system; optimization of the budget process; digital technology; government regulation; budget; electronic budget; automated control systems; digitalization.

Rasumovskaya E. A., Dukhkhani A. B. D.. The role of digital technologies in optimization of the budgetary process: world and russian practice. Business. Education. Law, 2019, no. 4, pp. 129–134. DOI: 10.25683/VOLBI.2019.49.413.