DIGITAL TECHNOLOGIES IN PUBLIC FINANCE MANAGEMENT: GLOBAL TRENDS AND UKRAINIAN REALITIES

Digital transformation of public financial management has become a key factor in modernizing the public sector and strengthening state institutional capacity. This process is particularly relevant for Ukraine amid the full-scale war, the need to ensure transparency and accountability in the use of international financial assistance, European integration, and preparation for post-war economic recovery. The purpose of the article is to generalize global trends in the digitalization of public financial management and develop an integrated digital model of public financial management in Ukraine based on the principles of a unified information environment, interoperability, single source of truth, data-driven decision-making, digital by design, cybersecurity, transparency, and responsible use of artificial intelligence. The study systematizes contemporary approaches to digital public finance and examines international practices of using financial management information systems, Big Data, cloud technologies, artificial intelligence, digital identification, and integrated platforms. It is established that digital transformation is moving beyond the automation of individual financial operations toward comprehensive integration of public financial processes and information systems. Based on a comparative analysis of international practices and the Ukrainian experience, the need to integrate budgetary, treasury, tax, customs, procurement, accounting, and financial control systems into a unified digital environment is substantiated. An integrated digital model of public financial management in Ukraine is proposed, comprising six interconnected functional blocks: digital budget planning; electronic treasury services; digital accounting and reporting; electronic public procurement; open financial data and analytics; and digital financial control and risk management. The model is based on unified information infrastructure, data standardization, interoperability, cybersecurity, transparency, and responsible application of artificial intelligence. The major challenges of digitalizing public financial management in Ukraine are identified, including fragmentation of information systems, insufficient interoperability, increasing cybersecurity risks, limited adoption of advanced digital technologies, and the need to develop digital competencies in public administration.