State digital financial control in modern conditions
Abstract. Recently, Russian scientists and experts in the field of practice have devoted their numerous works and speeches to the genesis of the digitalization process in financial and credit organizations. The corresponding regulatory and legislative framework and conceptual apparatus are being formed. In this regard, the purpose of the study is to substantiate the introduction of the category "state digital financial control" into scientific circulation. The work reveals its essence, its distinctive features. The article describes the main problems associated with the implementation of digital financial control in the context of the transition to modern information technologies.
Keywords: digital economy, digital ruble, digital control, tax control, treasury control, state digital financial control, Federal Treasury, Unified Information System in the field of public procurement
Highlights:
♦ approaches to the definition of categories of state control and financial control are studied, on the basis of this, the definition of state digital financial control is formulated;
♦ the main problems and directions of development of tax and treasury control in the conditions of digi-talization are defined;
♦ types of violations in the sphere of state digital financial control are revealed.
Artem K. Zubkov - Samara State University of Economics, Samara, Russia