Voronezh, Russian Federation
In this article, the author substantiates the expansion of approaches to understanding the category of "budget": considering the budget from the perspective of an information-legal approach, in addition to the traditional material-legal, economic, and public-legal approaches in financial law. The article provides arguments regarding the understanding of "electronic budget" as an information resource that has emerged under the influence of trends in the digitalization and informatization of financial legal relations. Based on a systematic analysis of legislation, the article identifies the characteristics of "electronic budget" as a type of information in financial law. The author also analyzes the specifics of applying the Electronic Budget concept in the activities of the Federal Penitentiary Service of Russia, its territorial bodies, and institutions of the penal system.
budget, electronic budget, information role of finance, information role of the budget, digitalization of the budget, financial activities of the state, digitalization of finance, digitalization of the financial activities of the state, finance of the penal system
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