Digital Budget as an Implementation of the Principle of the Transparency of Budget in the Russian Federation

This study presents legal modeling of the mechanism for implementing budget transparency through the state integrated public finance management information system "Electronic Budget". The author notes that through the GIIS "Electronic Budget" significant "formal" and "informal" principles are implemented in the budget of the Russian Federation. The presentation of the legal regulation of the Electronic Budget in the Russian Federation was preceded by a review of the history of the issue. Therefore, the master's thesis examines the historical development of the concept of publicity, later transformed into the principle of transparency. Also, through a comparative legal method, much attention is paid to the analysis of the legal regulation of information management systems of public finances in France and Korea, as well as in the member states of the EEMP. The author in this work, forming an integral conceptualized representation of the mechanism for implementing the legal principle of transparency, identifies two levels of legal regulation of the Electronic Budget: 1) national (laws and by-laws); 2) international or soft law acts (eg: the Code of Good Practices for Fiscal Transparency, developed by the IMF), which defines the main mechanisms for assessing public expenditure and financial accountability. Further research showed that in the course of the implementation of the state information management system of public finances in conjunction with the principle of transparency, such legal principles of budgetary law as the principle of the unity of the budgetary system are also implemented; the principle of effective use of budgetary funds; the principle of reliability of the budget; principle of targeting and targeted nature of budgetary funds.