The evolution of digitization processes in the activities of financial bodies of local self-government in Ukraine
DOI:
https://doi.org/10.58423/2786-6742/2023-4-240-252Keywords:
digitization of local budgets, innovative development, information and communication technologies, digital cooperation, budget process, management of municipal financesAbstract
The issue of effective management of municipal funds in the conditions of financial decentralization does not lose its relevance. The article examines the main stages of the gradual introduction of digital technologies into budget activities at the local level, which are due to the innovative development of electronic tools and the use of information and communication technologies for the interaction of local self-government bodies with the public and participants in the budget process. It is proven that the transformation of the budget system is connected with the development and modernization of the telecommunications infrastructure used in the treasury service of local budgets. The result of innovative development was the digitization of local budgets, which consists in the creation of a system of electronic management of budget funds, information support mechanisms for financial bodies and treasury bodies, main administrators and recipients of budget funds, improvement of automated interaction of central and regional executive bodies, increased openness of the use of public funds, expanding the ability of individuals and legal entities to influence decision-making related to the use of public funds. The influence of factors on the process of development of digitalization in the budgetary sphere is considered, in particular, the decentralization of power, the program-target method of planning and implementation of local budgets, medium-term budget planning, as well as criteria characterizing the systematicity of measures for the comprehensive development of the telecommunications environment for information exchange. Aspects of the implementation of digital technologies regarding the implementation of local budgets are presented, the use of which increases the efficiency of municipal finance management, the level of publicity and transparency. Proposed measures to strengthen the digital potential of local self-government bodies, the implementation of which will create new opportunities for access to electronic services for participants in the budget process, as well as broad involvement of citizens in the discussion of planning and distribution of local budget expenditures.
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