TRANSFORMATION OF THE BUDGET AND TAX REGULATION SYSTEM BASED ON THE DEVELOPMENT OF DIGITAL PLATFORM SOLUTIONS
The article discusses the aspects of applying FinTech technology in the system of fiscal regulation, presents the component base of digital technologies, and examines the mechanisms and areas of their application. The author identifies the areas of interaction between regulatory and supervisory instruments in fiscal administration and develops a conceptual framework for digital fiscal regulation using digital technologies.
Authors
- Magomed Suleymanov
Institutions
- Dagestan State University (RU)
Publication Details
- Journal
- Russian Journal of Management
- Published
- 2026-01-26
- DOI
- https://doi.org/10.29039/2409-6024-2026-14-1-271-283
- Primary Topic
- Digital Economy and Transformation
- Type
- article
- Field-Weighted Citation Impact
- 0.00