A Digital Controller as a Subject of Public Financial Control

Abstract

The relevance of the study of the concept of a digital controller is predetermined by an active introduction of digital technologies into the control and supervisory activities of authorized bodies, which is expressed in the development of new technologies, the use of automated systems, artificial intelligence and other achievements. The use of digital technologies of various levels of complexity (gradually being introduced, breakthrough technologies and technologies of the near future) to increase the efficiency of the activities of control and supervisory authorities forms a new type of public financial control — digital public financial control that has a number of features, and, accordingly, is carried out by a specific entity. The entity exercising digital public financial control has new characteristics. The term a “digital controller” is new, there is no legal definition of it in the current legislation of the Russian Federation. Plans for the introduction of new digital technologies, especially artificial intelligence and robots, lead to discussions about their role in the legal relations that develop with their participation, that is, they lead to the development and analysis of the problem of attributing them either to objects or subjects. Thus, it seems appropriate to study the concept of “digital controller”, as well as its place in control and supervisory legal relations. At the present stage of development, we can confidently talk about the possibility of considering a digital controller in three aspects: as a control and supervisory authority, which is the subject of digital public financial control; employees of control and supervisory authorities working directly with digital systems; electronic persons, that is, artificial intelligence and robots as independent subjects.