Legal Framework for Digital Technologies Application in Budgetary Relations: Russian Particularities

DOI

10.2991/aebmr.k.200502.093How to use a DOI?

Keywords

digital technologies, electronic budget, budgetary legal relations, transparency, efficiency, government control

Abstract

The relevance of research is due to the certitude of digital technologies introduction in budgetary legal relations, and therefore their legal framework is necessary. The subject of research is the legal norms governing the use of digital technologies in the public sector. The goal of the article is to develop recommendations to remove the main shortcomings of the budget and legal framework for digital technologies applications. Methodological framework of research was mainly analysis, synthesis, materialistic and technical methods. The main content of the article is the reasoning for the need to establish general rules for the digital technologies use in the public sector. The research is novel in that it consists of a predominantly critical assessment of the consequences of the digital technologies introduction in budgetary legal relations, contrasting with the more widespread positive assessment of their introduction. The results of the research were recommendations on the legal framework for the digital technologies application and the procedure for their introduction, taking into account possible malfunctions. The scope of the research results is lawmaking and further scientific development of the topic. Elements of legal relations that need a comprehensive regulation, including the organizational basis, control and responsibility, are listed at the end of the article; it is recommended to prevent the commissioning of technically unfinished digital technologies and preserve alternative ways of exchanging data.

Copyright

© 2020, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - S.A. Shorin
PY  - 2020
DA  - 2020/05/05
TI  - Legal Framework for Digital Technologies Application in Budgetary Relations: Russian Particularities
BT  - Proceedings of the 2nd International Scientific and Practical Conference “Modern Management Trends and the Digital Economy: from Regional Development to Global Economic Growth” (MTDE 2020)
PB  - Atlantis Press
SP  - 572
EP  - 577
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.200502.093
DO  - 10.2991/aebmr.k.200502.093
ID  - Shorin2020
ER  -