Mecanisme de gestionare a riscurilor financiare în domeniul relațiilor bugetare și fiscale în contextul transformărilor digitale a procesului bugetar

Abstract

The digital transformation of all spheres of the contemporary social-economic reproduction process, accentuated by the COVID-19 pandemic, has gained unprecedented scope in the last period of time. Remote work, e-commerce and online banking have become quite common in people's daily lives. Contemporary systemic transformations have amplified the penetration of digital tools in the private sector of the world's states, but in the public sector of national economies. The purpose of the article is to analyze the impact of digital transformations on the national budgetary and fiscal field in order to highlight the financial risks in the field and determine effective mechanisms to mitigate them. The study is based on the hypothesis that determining the impact of digital transformation in the field of budgetary and fiscal relations can contribute to the adjustment of state and municipal program documents in the field of the digital economy, which will allow highlighting the mechanisms for mitigating the financial risks of not achieving key indicators performance of the budget process. The methodological basis of the research includes general scientific methods of analysis and synthesis, induction, deduction, comparison, methods of scientific abstraction, grouping, generalization, formalization, systematization. UDC: [330.131.7:336.1/.22]:004.78. JEL: H61, H69, O31, O33. DOI: https://doi.org/10.53486/escst2023.11.