scholarly journals Changes in the Content of the Principle of Transparency (Openness) in the Context of the Budget System Functioning with the Use of Digital Technologies

Author(s):  
S. V. Rybakova ◽  
A. V. Savina

The article analyzes the principle of transparency of the budget system, which requires a different scope in the context of application of information technologies. The author disputes the elements of this principle fixed in the current version of the Budget Code of the Russian Federation, while other elements in the context of digitalization should undergo an appropriate transformation. Reflections of the authors are based on the study of the current financial legislation, normative legal acts and program documents accompanying the processes of formation of the information society including the area of budgetary technologies. Relevant research has been carried out in the context of studying modern budgetary and legal policy. The paper suggests the conceptual model for possible legislative initiatives, as well as for the theory of budgetary law. In addition, the paper considers the phenomenon of e-governement. The composition of traditionally allocated components of e-government (e-democracy, e-government, e-justice) is proposed to be supplemented with another one, namely: e-budget. Such a proposal has been based on certain budget characteristics. First, this concerns how it implements the functions of the state sovereignty, as well as the functionality of feedback in the performance of the overall tax obligation. From the standpoint of legislative technique, the e-budget can be attributed to the group of legal symbols. Therefore, the paper proposes the characteristics of the e-budget given withen the framework of characteristics developed in the theory of types of legal symbols. As a result, the authors have drawn a conclusion about the transformation of the budgetary legal personality of such participants of absolute budgetary and legal relations as the state (public legal entities) and society (citizens and organization).

2021 ◽  
Vol 6 (11(61)) ◽  
pp. 9-12
Author(s):  
Sergey Sergeevich Gribkov

The article examines the impact of information technologies on the social and economic spheres, as well as the operational and service activities of the internal affairs bodies, in particular. The problems of detection, investigation and registration of crimes associated with the use of information and telecommunication technologies are touched upon. Prospective solutions to these issues are proposed.


Lex Russica ◽  
2021 ◽  
pp. 77-87
Author(s):  
E. K. Antonovich

The importance of digitalization in all industries is increasing, especially since the possibilities of information technologies are obvious. Criminal proceedings are no exception. In criminal proceedings, information technologies are generally used in the production of an investigative action or with the transition of the entire criminal proceedings to an electronic format. Digitalization in criminal proceedings can be caused by the search for the optimal way to increase the efficiency of criminal proceedings and create reliable guarantees for the protection of the rights and freedoms of persons involved in the criminal proceedings, the use of information technologies on a single digital platform in the paradigm of decisions and evidence. Therefore, digitalization can play a certain role in making decisions about the participation of a person in criminal proceedings.The concept of "artificial intelligence (AI)" appeared in the middle of the last century, but it is only now that AI itself and its capabilities became of interest to society. Modern electronic dictionaries and built-in translators have become popular. It seems important to take into account the very nature of digital technologies.The paper is devoted to clarifying the question of whether multi-vector and multi-valued information technologies can replace any participants in criminal proceedings or become one of the conditions for creating a basis for such a participant as a translator to enter the sphere of criminal proceedings. We will analyze not only the legislation and law enforcement practice of the Russian Federation, but also the positive experience of legislation and law enforcement practice of some foreign countries.


Lex Russica ◽  
2021 ◽  
Vol 74 (2) ◽  
pp. 64-79
Author(s):  
R. V. Tkachenko

The paper is devoted to the examination of issues related to the increasing importance of budgetary regulation for the proper functioning of a modern innovative society. The key role of the budgetary regulation in the financial process of the State is particularly acute in the context of systemic crises that include socio-economic consequences caused by the spread of a new coronavirus infection (COVID-19) in Russia. In the course of the study, the features of changes in the state financial policy caused by the above-mentioned crisis phenomena are highlighted. The paper describes various approaches to the interpretation of the budgetary regulation as a category of financial law, explores various types and legal forms of methods of the budgetary regulation, analyses mechanisms and the impact of the State on the budget system through the existing legal structure of the budgetary regulation. It is determined that the rules of financial law governing the whole complex of public relations concerning the distribution and redistribution of the national product between the levels of the budget system of the Russian Federation constitute the institution of financial law, namely: the budgetary regulation. The author concludes that the approach based on the concentration of basic powers in the financial field at the federal level significantly slows down the dynamics of development of economic activity in the majority of regions of Russia, while the need for breakthrough innovative development of Russian society determinates the expansion of long-term tax sources of income for regional budgets. In this regard, it is proposed to consolidate additional regulation for revenues gained by regional and local budgets in the form of targeted deductions from federal taxes on a long-term basis.


2021 ◽  
Vol 70 (6) ◽  
pp. 35-37
Author(s):  
И.Ф. Минхаирова ◽  
К.П. Жаворонкова

The article deals with some problems of the formation of the information society and the implementation of information technologies. Attention is focused on the possibility of using the latest IT achievements not only for the benefit of society, but also in the interests of individual corporations and criminal groups. Cybercrime statistics are provided. The trend for their growth is shown. The work of the state in the field of information policy is analyzed. As a result, a general conclusion is made about the need to accelerate the pace of development of information technologies and the development of legal norms governing this group of public relations.


2021 ◽  
Vol 16 (4) ◽  
pp. 39-46
Author(s):  
O. V. Boltinova

The paper is devoted to financial control exercised over the implementation of “megasience” class scientific projects. In order to create an innovative economy, the State continues to develop research and development, in particular the creation of unique projects of the “megasience” class. Funding for such studies is usually carried out from budgets of various levels of the Russian Federation’s budgetary system as part of priority national projects or federal programs. Therefore, state financial control over the effective and targeted use of funds of the budgets of the budget system of the Russian Federation gains importance. The paper discusses the current conditions of state financial control over the implementation of scientific projects of the “megasience” class, defines the list of subjects possessing the powers of both internal and external state financial control, highlights their differences and characteristics. The author carries out the analysis of monitoring as one of the activities of the Accounts Chamber of the Russian Federation, where emphasis is made on budgetary monitoring. The paper analyzes problems and shortcomings in the implementation of state financial control over the scientific projects. It also describes the features of the current state of state financial control and highlights tendencies of its development and improvement.


2021 ◽  
pp. 220-228
Author(s):  
O.L. Alferov ◽  

This review analyzes the experience of Russia and a number of foreign countries in implementing digital technologies in public administration, and describes the main regulatory legal acts adopted at the three stages of the formation of the information society in the Russian Federation. The focus is on the problems of legal regulation of the digitalization of public authorities.


2021 ◽  
Vol 26 (11) ◽  
pp. 1200-1209
Author(s):  
V. I. Men’shchikova ◽  
Y. V. Vertakova ◽  
V. I. Drozdov

conditions for the introduction of digital technologies and its own level of potential. This makes the issues of assessing the digital potential of economic systems at various levels increasingly important. The presented study expands and assesses the concept of the potential of industrial complexes in the context of digital transformations.Aim. The study aims to assess the digital potential of industrial complexes based on the analysis of regional conditions for the use of information technologies and information and telecommunications networks.Tasks. The authors substantiate the urgency of the problem and the experience of solving it; explore the essence of the potential of industrial complexes in the context of digital transformations, summarize approaches to its assessment, characterize the digital potential of the industry; assess the digital potential of the regions of the Russian Federation as specific territories where industrial complexes are located; propose ways of increasing the digital potential of territories.Methods. This study uses general scientific methods of cognition and methods of comparative analysis to develop the general research logic and explore the essence of the examined phenomena and processes. It also uses such methodological tools as analytical introspection (determining the estimated phenomena of the examined object through the analysis of practical materials) and theoretical cognition (grouping and summarizing scientific research in the field of digital transformations in the economy). Methods of applied statistics and cluster analysis are used to examine various aspects of the use of information technologies and information and telecommunications networks in regional Russian organizations. Applied software Excel and IBM SPSS Statistics are used to perform calculations, process and evaluate the information used in the study.Results. The authors conclude that it is necessary to separate digital potential from the structure of potential of industrial enterprises and complexes. Digital potential is described as an opportunity for enterprises to build a more effective management system through digital technologies and/or their implementation in production processes. By using the total placings method and data clustering based on intergroup relations, the authors are able to rank regions of the Russian Federation and group them into six clusters by the degree to which information technologies and information and telecommunications networks are used in organizations. Major directions for increasing the digital potential of Russian regions as specific territories where industrial complexes are located are proposed.Conclusions. The conducted study explores the essence of the potential of industrial complexes in the context of digital transformations, summarizes approaches to its assessment, and determines the essence of the digital potential of the industry; assesses the digital potential of Russian regions as specific territories where industrial complexes are located; proposes ways of increasing the digital potential of territories.


Author(s):  
M. Zuccarini

Information technologies (IT) and the new (virtual) space of dominion that they create can alter the order of the powers of the democratic states. This article will discuss the idea that the digital state is becoming a Virtual state with less power of control over its territory, because the historic power of the state is being restricted by the rise of governance beyond the state. The process of globalization, as well as the larger use of digital technologies, challenges the Westphalian nation-state, changing the state’s boundaries so that new forces and new actors acquire even larger space of dominion. We will explain that the information society challenges, but does not eliminate, the effectiveness of the state. The Web, with its open spaces, extends the state’s boundaries, creating new spaces of virtual dominion and changing governments structures: Actually, digital technologies affect functions of direction, control and organization of governments, and democracy quality, opening new areas of dominion for governments. Even if some of the functions of the states, like those related to economics, are diffuse under the new globalized and virtalized world, the states still preserve most of their political and military power. And more, the regulatory role of the state is considered pivotal: In the future, national governments need to define a new code of regulation of the Internet to defend citizens’ rights in the virtual space.


2015 ◽  
Vol 3 (5) ◽  
pp. 0-0
Author(s):  
Наталья Поветкина ◽  
Natalya Povetkina

The article presents theoretical and legal analysis of the concept of “immunity of the budget”. The article notes the role and importance of immunity of the budget as special legal structure to ensure compliance by the state with all assumed financial obligations, fulfilled at the expense of the budgets of the RF budget system. Diversity and ambiguousness of understanding the category of immunity in science are pointed out. Various concepts of immunity both in general legal and industry-specific format are analyzed. The author concludes that, despite the fact that the immunity of the budget does not possess all the attributes of legal immunities, it can be referred to as such, but with specific features. The article defines the purpose, functions and characteristics of the budget immunity. The author provides an original definition of the “immunity of budget” concept as a legal regime that does not permit mandatory recovery proceedings at the expense of budgets from the budgetary system of the Russian Federation.


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