Impact of digitalization on the development of the legal framework for public finance management
( Pp. 196-200)

The presented article substantiates the need to change the legal regulation of the sphere of public finance in Russia, due to digitalization. Digitalization, which concerns all spheres of socio-economic relations, has a strong impact on the financial sector, and as part of it, the area of public finance management. However, digitalization, designed to make the modern economy more efficient, carries with it some risks and threats, the consideration of which requires significant changes in the current legislation. The purpose of this work is to formulate proposals for improving the legal regulation of public finance management, taking into account the risks and threats posed by the digitalization of the economy. The author examines Russian and foreign experience of introducing digital technologies into the activities of the financial sector, focusing on public finance. A partial review of information systems directly involved in the activities of public law financial institutions is carried out. A critical assessment of the formation of digital institutions, the use of new tools, mechanisms and innovative approaches in the field of public finance is given. The analysis of the positive and negative features of the formation of the digital economy is carried out. A number of problematic aspects of digitalization are presented, which can create a number of risk situations for the public finance system. It is shown that digitalization of the financial sector, with all its controversial points, is necessary to take leadership positions in the global economy against the background of heightened international competition in the field of financial technologies. Conclusions are formulated about the impact of ongoing digitalization on the development of legal regulation of the public finance management mechanism within the framework of the general transformation of the legal field of the state.

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digitalization, digital economy, public finance management, financial technology, regulation.