Impact of Digital Tools and Technologies on The Effectiveness of Financial Control

Authors

  • Ekaterina Bochkareva The Russian State University of Justice the North Caucasian branch of the Federal State Budget-Funded Educational Institution of Higher Education, Krasnodar, Russia
  • Petr Kurdyuk Kuban State Agrarian University named after I.T. Trubilin. Krasnodar, Russia
  • Elena Voronenko The Russian State University of Justice the North Caucasian branch of the Federal State Budget-Funded Educational Institution of Higher Education, Krasnodar, Russia
  • Ekaterina Farikova The Russian State University of Justice the North Caucasian branch of the Federal State Budget-Funded Educational Institution of Higher Education, Krasnodar, Russia

DOI:

https://doi.org/10.5377/nexo.v36i02.16063

Keywords:

Digital tools, Financial control

Abstract

The article presents dwells on the legal consolidation of the principles of public financial control in the era of digitalization and used as part of the control of digital tools and technologies in the Russian legal field. The study materials include the Constitution of the Russian Federation, Russian and international legal acts (laws and standards), and the websites of Russian public authorities with powers in the field of financial control. To process such materials, the authors used technical and legal analysis as the main method. They conclude that the legal regulation of the principles of public financial control in the Russian Federation is fragmentary. Based on the study of network information resources of Russian public authorities, there is a set of digital tools and technologies used to organize and conduct financial and control activities in a non-contact form. This system includes three main blocks: information systems, personal accounts, and registers. According to the authors, the legal relations that arise in connection with the use of digital tools in financial control are heterogeneous: some are directly related to particular digital technologies (tools); others do not consider a digital product an object of legal relations and assign it an auxiliary value.

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Published

2023-03-31

How to Cite

Bochkareva, E., Kurdyuk, P., Voronenko, E., & Farikova, E. (2023). Impact of Digital Tools and Technologies on The Effectiveness of Financial Control. Nexo Scientific Journal, 36(02), 199–207. https://doi.org/10.5377/nexo.v36i02.16063

Issue

Vol. 36 No. 02 (2023)

Section

Articles

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Copyright (c) 2023 Universidad Nacional de Ingeniería

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