00532naa#a2200169#i#450# EN\NORMA\bibl\42771 20251221052343.7 1605-6590 20210322b2021####ek#y0engy0150####ca RU Digitalization of the Budget Sphere as a Subject of Legal Impact Journal article Moscow Legal publishing house Norm 2021 0 с. Journal article local Право. Юридические науки. 34 Omelekhina Natalya naukaru.ru