NEW OPPORTUNITIES FOR PUBLIC FINANCIAL CONTROL IN THE CONTEXT OF DIGITALIZATION

Purpose of the research. The article examines new automated systems and technologies introduced and used by authorized authorities to increase the efficiency of the implementation of control and supervisory powers, financial discipline by objects of public financial control. The author substantiates the relationship between the introduction of digital technologies and changes in the essence of public financial control, the expansion of its composition in connection with the availability of information on public financial activities of the public. The purpose of the study is to substantiate the relationship between the development of new software products by public authorities and authorized bodies and the effectiveness of public financial control. Conclusions. The development of digital innovative technologies changes the essence of public financial control, involving the whole society in the process of control over the efficient and rational use of funds due to the openness of information about public financial activities carried out by the authorities. Thus, the society can directly get acquainted with the data on the execution of the budget, the procedure for its formation and expenditure of funds. Digitalization makes it possible to increase the responsibility of public financial control bodies, since all data on their activities becomes open and accessible, and also the principles of independence and objectivity acquire a completely new meaning due to the comparison and analysis of data by automated systems.

digitalization, automated systems, budget control, tax control