The Legal Form of the Information Systems' and Information Technologies' Integration in the Sphere of Public Finance
In the global digitalization conditions within all spheres of activity in most countries of the world and the rapid penetration of information systems and information technologies into public finance, a transformation of budget relations takes place, requiring the search for the most optimal regulation forms. The article traces the way how the introduction and implementation of information systems and technologies forms are formalized from the the origin of the general regulation to the modern special one in the public finance sphere. The modern architecture of information systems involved in public finance is defined, their common advantages such as operativity (speed), comparability of data, economy, convenience, transparency, continuity, reliability, elimination of duplication are analyzed). It is also noted that information systems and technologies, by deflecting through the prism of public finance, acquire specific shades and special purpose, due to the budget's strategic role for the state. The architecture of information systems and information technologies in the sphere of public finance is considered. Particular attention is paid to the characterization of the already implemented information systems - PFM Public Finance Management “Electronic Budget” and PFM on state and municipal installments, their role and importance for both the budgetary activities themselves and for ensuring the financial security of the state. Summing up, the author emphasizes that the legal registration of the “digital budget” is in the stage of active development and occurs within the boundaries of the general digitalization of the state activity spheres, taking into account the specifics, relevant to the budgetary activity.