DIGITAL TRANSFORMATION AND REFORM OF PUBLIC FINANCE MANAGEMENT IN THE CONDITIONS OF FULL-SCALE WAR IN UKRAINE

In recent years, the processes of digitalization of public services and business processes in public institutions in Ukraine have been developing at an accelerated pace, which contributes to the implementation of reforms that are due to Ukraine's desire to join the European Union. The EU provides comprehensive assistance, support in expanding infrastructure, and developing new software solutions for public institutions in order to strengthen their potential in preparation for digital transformation. However, the full-scale war of the Russian Federation against Ukraine, which was launched by the aggressor country in February 2022, creates many obstacles in the processes of consolidating efforts to modernize the public finance management sector. Such obstacles include: lack of sufficient influence and control from line ministries; full automation of business processes; insufficient level of integration and interaction between structures; incoherence in the development of information technologies in departments; lack of comprehensive policies for information protection and countering cyber threats, which is especially relevant in conditions of full-scale war; lack of consolidated data for prompt and effective decision-making, etc. To solve the outlined problems during the war, we have generalized approaches to the digital transformation of public services taking into account world experience and substantiated the feasibility of its use in domestic practice, in particular in the budget process, in the social sphere. Particular attention is paid to reforming approaches to budget planning, which is aimed at ensuring macroeconomic balance in the state. It is proven that digital transformations as innovative reform processes will increase the efficiency of interaction between state administration and local self-government bodies, with business structures and active members of civil society, and increase the openness and transparency of the activities of government representatives.