EFFECTIVE PUBLIC FINANCE MANAGEMENT IN A DIGITAL ECONOMY
Goal. The widespread introduction and application of digital technologies in various spheres of public life contributed to the development of a new stage of the economy - the digital economy. Digital technologies have become a part of modern public administration and have had a significant impact on the management of public finances and on improving the efficiency of the budget process. Structure and methods. The article studies the stages of development of modern information technologies in the field of public Finance management in Russia. The tasks and expected social effect of digitalization in the Federal Treasury of the Russian Federation are considered. The concept of creation and the main tasks of the Electronic budget system and the project "Budget for citizens", used by the authorities for the openness of the financial management system, are described in sufficient detail. The research is based on open data on the information systems used by the Ministry of Finance of the Russian Federation, the Ministry of Finance of the Rostov region, and the Municipal Treasury of the city of Rostov-on-Don. In the process of research, modern methods of scientific research are used: a systematic approach, analytical assessment. Results and discussions. The analysis allows us to consider the implementation of the principle of openness to the public budgets of the budget system of the Russian Federation. Characteristics of the concepts of information systems and information technologies are given. The article shows the role of digitalization in the effective management of public finances at the municipal level, and analyzes the information systems used in the financial authority to automate budget execution processes. Conclusions. Based on the research, conclusions are made about the impact of digitalization in solving issues of public Finance management.