DIGITALIZATION OF INTER-BUDGETARY RELATIONS: PROSPECTS AND CHALLENGES

The article is devoted to the study of the potential of digitalization of interbudgetary relations in Russia as a tool for increasing the efficiency of budget federalism. Based on the analysis of international experience and regional practices (including the cases of Estonia, the Moscow Region and Tatarstan), the key advantages of introducing digital technologies are identified: increased transparency of transfers, reduction of settlement periods to 1–2 days, increased accuracy of budget forecasts by 15–20% and reduction of administrative costs by 25–30%. Particular attention is paid to systemic barriers, including the fragmentation of digital solutions (covering only 15% of interbudgetary flows), legal gaps (lack of blockchain regulation in the Budget Code) and digital inequality of regions. The author proposes a set of measures for the implementation of digital transformation: development of a federal program, creation of uniform data standards, modernization of the regulatory framework and secure IT infrastructure. The study confirms that digitalization can provide savings of up to 150 billion rubles annually and qualitatively change the budget resource management system.