ТЕОРЕТИЧНІ ЗАСАДИ ЦИФРОВІЗАЦІЇ КАЗНАЧЕЙСТВА УКРАЇНИ
THEORETICAL PRINCIPLES OF DIGITALIZATION OF THE TREASURY OF UKRAINE
Author(s): Igor MykytyukSubject(s): Fiscal Politics / Budgeting, ICT Information and Communications Technologies
Published by: Університет Григорія Сковороди в Переяславі
Keywords: Treasury; digitization; information technologies; digital transformation; automated information systems;
Summary/Abstract: Relevance of the research topic. The development and mastering of modern computer systems and their software open up wide opportunities for the treasury service to increase the effectiveness and efficiency of the functioning of the treasury system of servicing budgets at all levels, improving the quality of financial services provided by the treasury bodies, which determines the relevance of the topic of this study. information technologies, information support of the Treasury's needs with modern technologies were covered in the scientific literature by such scientists as V. M. Vdovin, G. A. Tytorenko, M. A. Abrosymova, T. B. Kublikova, E. I. Kurganska, Yu. O. Golynskyi, L. M. Lutsiv, O. O. Skoryk, O. M. Sevasteeva, L. Gordienko and others. However, despite existing scientific research, the issues of digitalization of the State Treasury Service of Ukraine do not lose their relevance and require further research. Highlighting unexplored parts of the general problem. Taking into account the constant transformation processes in the Treasury bodies, there are practically no scientific works devoted to the implementation of digitalization in the Treasury bodies. Setting the task, the goal of the research. The tasks of the study are to reveal the essence of the digitalization of the Treasury, tasks, goals and principles of digitalization. The purpose of the article is to study the theoretical foundations of the digitalization of Treasury bodies. Method or methodology of research. The article uses a set of scientific research methods: system approach, analysis, synthesis. Presentation of the main material. The essence and necessity of digitalization of activities of Treasury bodies is revealed. The tasks, principles and purpose of digitalization are determined. The analysis is carried out and the theoretical foundations of digitalization are defined. Field of application of results. The results of the study can be used in the process of forming a strategy for the digitalization of Treasury bodies. Conclusions from this study and prospects for further research in this direction. The validity of the theoretical foundations of the digitalization of the Treasury, with the determination of its purpose, tasks and principles, is a valid condition for the development of a strategy for the digitalization of the Treasury's bodies. In view of the transformational processes of the development of the treasury service of budget funds, the issues of new and improvement of the existing tools of standardization and optimization of advanced information technologies, aimed at the modernization and unification of treasury procedures, are significant and require further research.
Journal: Економічний вісник університету
- Issue Year: 2022
- Issue No: 54
- Page Range: 19-23
- Page Count: 5
- Language: Ukrainian