General Trends of Budget Process Digitalization in the Russian Federation

The paper discusses the issues of digitalization of budgetary relations. It is noted that digitalization means organization of the fulfillment of functions and activities that were previously performed by people and organizations without the use of digital products. The author concluded that digitalization of the sphere of public administration is reflected in a change in the mechanisms of interaction between authorities and individuals and organizations; expresses the transformation of the content of the internal activities of the authorities. The paper defines the electronic budget as an information system that includes a single portal of the budget system of the Russian Federation, centralized and service subsystems that support budget planning, revenue management, expenses, public debt, financial assets, cash, purchases, as well as digitalization of other mechanisms for managing public finances. The paper compares electronic and digital budget. The latter is considered as an economic, legal and material category both from a substantive and managerial point of view.

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