FEDERAL TREASURY AS A MEGA-OPERATOR OF THE BUDGET PROCESS OF THE RUSSIAN FEDERATION

The article examines the transformation of the role of the Federal Treasury in the context of digitalization of the budget process in the Russian Federation. Special attention is given to analyzing the legal status of the Federal Treasury as a mega-operator of the budget process, performing the functions of an operator of state information systems. The study focuses on the operational activities of the Federal Treasury, including managing the treasury payment system and operating key information systems such as “E-Budget”, State Information System for State and Municipal Payments, Unified Information System in the Field of Procurement, “Tenders”, and others. The author proposes a classification of information resources operated by the Federal Treasury, taking into account not only their functional purpose but also the legal basis established in the Budget Code of the Russian Federation and other regulatory legal acts. The foundation of this classification is based on the principle of legal justification and distribution of powers, which allows clearly defining the status, access mode, and level of responsibility for each category of systems’ operation. Consequently, three distinct categories are distinguished. The first group includes publicly accessible information resources that provide users with free access to various types of data. The second group is represented by information systems operating in the field of managing state and municipal finances aimed at increasing transparency and efficiency of budgetary processes. The third category comprises information and analytical systems designed for processing large amounts of data, their aggregation and visualization in order to make well-grounded management decisions. The author concludes that the Federal Treasury has evolved from a traditional budget execution authority to a megaoperator of digital space for managing public finances, ensuring seamless integration of all stages of the budgetary process and creating a unified digital environment for interaction among participants in budgetary legal relations. This evolution is driven not only by technological breakthroughs but also by systemic challenges related to increasing transparency, efficiency, and accountability in the use of budget funds.

information system operator, e-Budget, digital infrastructure for financial control, budget process, treasury payment system, digitalization, ecosystem, mega-operator, unified portal of the budget system, digital monitoring, Data Showcase, Federal Treasury Service

Khaibrakhmanova A. D. Federal Treasury as a mega-operator of the budget process of the Russian Federation. Biznes. Obrazovanie. Pravo = Business. Education. Law. 2025;4(73):291—298. DOI: 10.25683/VOLBI.2025.73.1493.