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Цифровизация бюджетного процесса на муниципальном уровне: проблемы и перспективы развития
In recent decades, digitalization has firmly entered the sphere of state and municipal administration,
including the budget system of the Russian Federation. Currently, the concept of electronic budgeting is
actively developing and being implemented both at the federal and regional levels, which is confirmed
by extensive scientific research. However, the issue concerning the use of digital technologies in
the budget process remains insufficiently studied. The aim of our work is to identify the problems
and prospects of digitalization of the budget process at the municipal level to find effective ways to
overcome emerging technical, personnel, organizational and institutional difficulties. For this purpose,
we conducted in-depth interviews with 45 experts in the field of budget system development, namely
government and municipal employees from various Russian regions, and specialists from federal
financial authorities. The paper outlines the specifics of the digitalization of the budget process of
municipalities, the problems that arise are classified into groups: technical, personnel, organizational,
institutional, and the compliance of this issue with international practice is noted. The article reveals
that the updating of technologies and the legislative framework does not occur synchronously,
which reduces the effectiveness of implementing digital solutions in the budget process. The role
of the internal public finance management system is defined, the features of using various software solutions and the problems of their integration with the state integrated information system are
presented. The conducted research allowed formulating proposals for improving the digitalization of
the budget process, make recommendations on the integration of various information systems, create
a single training resource and improve methods of technical and organizational support in the field.