Abstract
The article is devoted to the topical issues regarding the implementation of Big Data technologies in public finance management. The application of Big Data has the potential to enhance transparency and accountability in the use of budgetary resources, increase trust in government, improve the efficiency of budget resource utilization, better understand citizens' needs, and engage the public in public finance management. The purpose of the study is to explore theoretical, methodological, and practical aspects, as well as to develop recommendations for the implementation of Big Data processing and analysis technologies to enhance public participation in public financial management. The article examines traditional methods of civil engagement in the budgetary process, identifies their disadvantages, and explores Big Data technology potential based on Computational Linguistics and Machine Learning to strengthen public participation. Developments in sentiment analysis and opinion mining have been adapted to the field of public finance. A generative model for analyzing public sentiment on social networks regarding public finance management has been constructed and tested. The approaches developed for using Big Data technologies can be implemented in the field of public finance to enhance public participation in their management as advisory tools for the realization of representative democracy and require further theoretical elaboration and practical application to improve the analysis of alternative sentiments, prevent manipulation of public opinion, and abuse within the network.
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