Current Issues of Budget Control in the Russian Federation in the Context of Digitalization
Year: 2025
Type: article
Abstract: In the conditions of sanctions pressure and budget deficit of the Russian Federation, control over the purposeful use of budgetary funds acquires special significance. Financial control, especially in its budgetary component, becomes a key tool for preventing and counteracting financial violations. The article considers the issues of legal regulation of new forms of financial control, such as treasury support and treasury monitoring. (including recent amendments to the Budget Code of the Russian Federation), grounds and conditions of application of the Federal Treasury’s response measures. Within the research the issue of further improvement of budgetary control tools in the conditions of digital transformation and introduction of the digital ruble in budgetary legal relations.
Authors: O. V. Boltinova, A. A. Sorokin
Institution: Kutafin Moscow State Law University
Language: English
Topic: Economic and Fiscal Studies
Subfield: Economics and Econometrics
Domain: Social Sciences
Open Access status: hybrid
OpenAlex ID: W4414591533
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