DIGITALIZATION OF THE PROCESSES OF PROVIDING SOCIAL SUPPORT MEASURES TO CITIZENS AS A FACTOR IN IMPROVING THE EFFICIENCY OF STATE BUDGETARY ACTIVITIES

Abstract

Relevance of the study. Given the significant budget expenditures on the digital transformation of government bodies and social policy, the large number of recipients of state support measures, the urgent need for digital services, the initiatives taken by the state to create a single platform for targeted social support of citizens (social treasury) within the emerging domestic ecosystem are of particular interest. Research objectives. The objectives of the study are to analyze the current state of digitalization of the processes of assigning and providing basic support measures, to establish and identify guidelines and needs of legal regulation, to study potential opportunities for implementing a platform approach in the field of social security to improve the efficiency of state budgetary activities. Conclusions. The legal guidelines for improving the processes of providing social support measures are strategic planning documents, the full implementation of which requires a comprehensive study and the creation of the necessary regulatory framework. To date, the principle of targeting and the targeted nature of budgetary funds in relation to the provision of social support measures has not been properly implemented, and therefore the comprehensive state social policy does not fully ensure the achievement of the goals and objectives. The introduction of an innovative model of the social treasury, the primary source of information for which will be the reference data of the federal population register, will bring the process of budget administration in the field of social security to a qualitatively new level, reduce the risks of non-fulfillment by the state of its obligations, will contribute to strengthening the culture of publicity and openness of management decision-making processes, the development of accountability of authorities at all levels to society for achieving national development goals.