The Role of Constitutional and Legal Regulation of Budgetary Relations in the Context of Digitalization

Introduction. The article examines the constitutional foundations of budget regulation and the budget process, which are developing in connection with the expansion of legislative regulation of the digitalization of budgetary relations. The information and legal regulation of budgetary relations in the context of digitalization of budgeting and budgetary control over the effectiveness of government agencies and institutions managing budget funds is analyzed. The relationship between the processes of constitutional and legal development and public-legal regulation of planned and budget financing of state needs in the context of digitalization of public finances is shown. Materials and methods. The article uses regulatory legal acts, analytical materials, forecasts of the Government of Russia, the Ministry of Finance of Russia, the Federal Treasury on the creation and functioning of state integrated information systems (subsystems, their components, modules) for managing state public finances. The methods of theoretical and comparative legal analysis of the positions of scientists regarding the relationship between legal and non-legal regulators of digitalization of budgeting, the budget process, legal concepts of information, budgetary, digital legislation. Results. Constitutional and legal regulation of budgetary relations in the context of digitalization shows the widespread use of constitutional and legal means to ensure information security of budgets, protect budgetary security, and ensure the effectiveness of budgetary control in the field of public procurement and project financing. It should be noted that, according to the provisions of the Constitution of the Russian Federation, the information activities of the state are associated with the digital modernization of public finance management with the unity of the public authority and the budget system. Discussions and conclusions. It is noted that the digitalization of budgetary funds management is carried out under state programs for the digitalization of economic sectors with the participation of government bodies, state corporations, and public-law companies. A special role is given to digital financial and budgetary platforms that carry out transactions with public finances with treasury support, as integrated information and communication systems that ensure the exchange, analysis, and selection of information by all participants in the budget process.