Current Issues of Budget Control in the Russian Federation in the Context of Digitalization

In the conditions of sanctions pressure and budget deficit of the Russian Federation, control over the purposeful use of budgetary funds acquires special significance. Financial control, especially in its budgetary component, becomes a key tool for preventing and counteracting financial violations. The article considers the issues of legal regulation of new forms of financial control, such as treasury support and treasury monitoring. (including recent amendments to the Budget Code of the Russian Federation), grounds and conditions of application of the Federal Treasury’s response measures. Within the research the issue of further improvement of budgetary control tools in the conditions of digital transformation and introduction of the digital ruble in budgetary legal relations.

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Publication Details

Journal
Courier of Kutafin Moscow State Law University (MSAL)
Published
2025-09-12
DOI
https://doi.org/10.17803/2311-5998.2025.130.6.075-082
Primary Topic
Legal and Policy Issues
Type
article
Field-Weighted Citation Impact
0.00
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article

Current Issues of Budget Control in the Russian Federation in the Context of Digitalization

О. В. Болтинова, A. A. Sorokin
Courier of Kutafin Moscow State Law University (MSAL)
Legal and Policy Issues
article

Current Issues of Budget Control in the Russian Federation in the Context of Digitalization

О. В. Болтинова, A. A. Sorokin
article en

Abstract

In the conditions of sanctions pressure and budget deficit of the Russian Federation, control over the purposeful use of budgetary funds acquires special significance. Financial control, especially in its budgetary component, becomes a key tool for preventing and counteracting financial violations. The article considers the issues of legal regulation of new forms of financial control, such as treasury support and treasury monitoring. (including recent amendments to the Budget Code of the Russian Federation), grounds and conditions of application of the Federal Treasury’s response measures. Within the research the issue of further improvement of budgetary control tools in the conditions of digital transformation and introduction of the digital ruble in budgetary legal relations.

Courier of Kutafin Moscow State Law University (MSAL)(6)
Kutafin Moscow State Law University (RU)
Openalex Percentile: Top 60%
Legal and Policy Issues
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