@article{e8103b0d-6f22-46a1-af6e-78f6835ededf,
author = {Svetlana Mironova},
title = {The use of digital technologies in the financial activities of municipalities: the experience of Russia and european countries},
journal = {Financial Law Review},
volume = {2019},
number = {Issue 14 (2)/ 2019},
year = {2019},
issn = {},
pages = {59-75},keywords = {Local self-government; municipalities; local budget revenues; financial support; digital technologies; tax control; tax portal; electronic interaction},
abstract = {The development of information technologies and the adoption of programs in digital economy are aimed at increasing the efficiency of state and municipal government, including in the financial sphere. The article examines the impact of information technology on the financial activities of municipalities both in Russia and in some European countries. The main problems are associated with the legal regulation of financial support of municipalities, such as low level of own revenues of local budgets, dependence on fi nancial assistance from higher budgets, redistribution of powers and fi nancial resources between state authorities and local governments and others. It is shown how the means of informatization affect the increase in the collection of taxes received by the local budget. Examples of using quadcopters to control taxpayers’ property are provided, which contributes to an increase in local income. It is concluded that at present only the formation of the legal framework for the introduction of information technologies in the  financial  activities of municipalities is beginning, and the lack of funds at the municipal level will not allow the introduction of information technologies in full without state participation.
The author uses the scientific methods of analysis, synthesis, and comparison.},
doi = {10.4467/22996834FLR.19.009.10770},
url = {https://ejournals.eu/en/journal/financial-law-review/article/the-use-of-digital-technologies-in-the-financial-activities-of-municipalities-the-experience-of-russia-and-european-countries}
}