Changes in the Content of the Principle of Transparency (Openness) in the Context of the Budget System Functioning with the Use of Digital Technologies

The article analyzes the principle of transparency of the budget system, which requires a different scope in the context of application of information technologies. The author disputes the elements of this principle fixed in the current version of the Budget Code of the Russian Federation, while other elements in the context of digitalization should undergo an appropriate transformation. Reflections of the authors are based on the study of the current financial legislation, normative legal acts and program documents accompanying the processes of formation of the information society including the area of budgetary technologies. Relevant research has been carried out in the context of studying modern budgetary and legal policy. The paper suggests the conceptual model for possible legislative initiatives, as well as for the theory of budgetary law. In addition, the paper considers the phenomenon of e-governement. The composition of traditionally allocated components of e-government (e-democracy, e-government, e-justice) is proposed to be supplemented with another one, namely: e-budget. Such a proposal has been based on certain budget characteristics. First, this concerns how it implements the functions of the state sovereignty, as well as the functionality of feedback in the performance of the overall tax obligation. From the standpoint of legislative technique, the e-budget can be attributed to the group of legal symbols. Therefore, the paper proposes the characteristics of the e-budget given withen the framework of characteristics developed in the theory of types of legal symbols. As a result, the authors have drawn a conclusion about the transformation of the budgetary legal personality of such participants of absolute budgetary and legal relations as the state (public legal entities) and society (citizens and organization).

1. Antropova M. A. Sushchnost’ i yuridicheskoe soderzhanie principa glasnosti (otkrytosti) v organizacii i deyatel’nosti tamozhennyh organov Rossijskoj Federacii // Vestnik Voronezhskogo gosudarstvennogo universiteta. Seriya : Lingvistika i mezhkul’turnaya kommunikaciya. — 2008. — № 2. — S. 244—251.

2. Apatova N. V., Korolev O. L. Problemy formirovaniya innovacionnoj infrastruktury regiona v usloviyah cifrovoj ekonomiki // Uchenye zapiski Krymskogo federal’nogo universiteta imeni V. I. Vernadskogo. Ekonomika i upravlenie. — 2017. — T. 3 (69). — № 1. — S. 3—11.

3. Kiselev A. S. Formirovanie idei elektronnogo gosudarstva i osobennosti ee realizacii: teoretiko-pravovoe issledovanie : avtoref. dis. ... kand. yurid. nauk. — Belgorod, 2018. — 22 s.

4. Manohin V. M. Sovetskoe administrativnoe pravo : kurs lekcij. Vyp. 1. Chast’ Obshchaya. — Saratov : SYuI im. D. I. Kurskogo, 1968. — 249 s.

5. Povetkina N.A, Hazova E. V. Integrirovannye informacionnyj sistemy upravleniya publichnymi finansami v obespechenii prozrachnosti byudzhetnoj sistemy Rossijskoj Federacii // Zhurnal rossijskogo prava. — 2014. — № 9 (213). — S. 11—17.

6. Senyakin I. N. Federalizm kak princip rossijskogo zakonodatel’stva. — Saratov : Izd-vo Saratovskoj gosudarstvennoj akademii prava, 2007. — 504 c.

7. Finansovoe pravo v usloviyah razvitiya cifrovoj ekonomiki : monografiya / pod red. I. A. Cindeliani. — M. : Prospekt, 2019. — 320 s.

8. Yuridicheskaya tekhnika : kurs lekcij / pod red. V. M. Baranova. — N. Novgorod : Nizhegorodskaya akademiya MVD Rossii, 2015. — 830 s.