Digital Budget: Results of the Implementation of Big Data and AI Technologies in the Budget Process

Introduction. The digital budget concept has become a key element in the transformation of public administration. The introduction of Big Data and artificial intelligence (AI) technologies creates new opportunities for enhancing the efficiency, transparency, and quality of the budget process.
Goal. The study aims to assess the interim results and prospects for the implementation of Big Data and AI technologies in the budget process of the Russian Federation and to analyze their impact on the key performance indicators of public finance management.
Materials and methods. The study employs a systems approach, analyzing legal regulations and reports from the Russian Ministry of Finance, the Federal Treasury, and other agencies. To assess digitalization progress and identify key trends, it utilizes comparative and statistical analysis, synthesis, and information generalization.
Results and discussion. The study identified the key phases in the digitalization of budget system in Russia and analyzed the impact of implementing the Electronic Budget system. It reviewed practical cases involving artificial intelligence and Big Data technologies, which have demonstrated significant results: optimized document processing times, increased tax revenues and reduced errors. The conclusion provides an overview of the current integration level of AI technologies across major government agencies.
Conclusion. The integration of Big Data and AI into the budget process delivers tangible results, boosting operational efficiency, transparency, and decision-making. Ongoing developments, such as Electronic Budget 2.0 and interagency plans, aim to shift financial management toward predictive analytics.

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