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On the place of digital technologies in the system of public financial control
 
PIIS102694520012036-0-1
DOI10.31857/S102694520012036-0
Publication type Article
Status Published
Authors
Mikhail A. Shichanin 
Occupation: Post-Graduate Student, Faculty of Law, National Research University Higher School of Economics, Master of Jurisprudence
Affiliation: National Research University “Higher School of Economics”
Address: 20 Myasnitskaya Str., Moscow 101000, Russian Federation
Journal nameGosudarstvo i pravo
EditionIssue 5
Pages154-158
Abstract

The article examines the legal aspects of the transformation of the system of public (state and municipal) financial control, observed in the process of the ongoing transition of the Russian state to the digital economy and digital public administration. The existing prerequisites for the construction of a new paradigm of control in the field of public Finance are considered and the main new (digital) mechanisms used in the activities of regulatory authorities are analyzed. The work mainly involved the formal-dogmatic method of research and the method of referring to the borderline branch of legal Sciences. As part of the second method, some works on Civil and Labor law were analyzed in terms of the use of new digital technologies. It was concluded that digitalization allows to conduct state (municipal) financial control at a completely new level, but it also entails new problems (risks), the identification and elimination of which is yet to be implemented.

Keywordsdigitalization, Financial Law, public finance, state control, public financial control, digital technologies, digital transformation
AcknowledgmentThe reported study was funded by Russian Federation of Basic Research (RFBR), project No. 20-311-90010 “Transformation of the public financial control system in the context of digitalization of public administration”.
Received30.09.2020
Publication date24.05.2021
Number of characters18727
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