Non-legal forms of financial activity in the context of the development of the concept of a “service state”

Taking into account the development of the concept of the “service state”, it is proposed to analyze the possibility of defining illegal forms of financial activity of the state. Foreign and domestic science consider the organizational activities of the state by building client relations between the state and society using various information technologies that allow providing state and municipal services. In this regard, it is appropriate to talk about the services provided related to the financial sector. The author concludes that: a) although the legal forms of financial activity of the state are predominant, nevertheless, non-legal forms are developing in the context of digitalization of public administration; b) non-legal forms of financial activity of the state should include: the portal of public services of the Russian Federation; a unified information system in the field of procurement; personal account of the taxpayer; unified portal of the budget system of the Russian Federation “Electronic budget”.