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Finance and Management
Reference:

Theoretical comprehension of the reasonableness of application of blockchain technology in budgetary relations (on the experience of Netherlands)

Kinsburskaya Veronika Andreevna

PhD in Law

Chief Specialist of the Legal Department, Association of Russian Banks; Associate Professor, the Department of Banking Law and Financial and Legal Disciplines, Law faculty named after M. M. Speransky of the Institute of Law and National Security of the Russian Presidential Academy of National Economy and Public Administration

121069, Russia, Moskva, g. Moscow, per. Skatertnyi Pereulok, 20/1

nikakins@mail.ru
Другие публикации этого автора
 

 

DOI:

10.25136/2409-7802.2020.1.32113

Review date:

04-02-2020


Publish date:

09-04-2020


Abstract: The object of this research is the expected positive and negative effects resulting from use of blockchain technology in operations of budgetary allocations. This paper analyzes the stance of Russian research on the question of need for improving the information and technological component of the budgetary process in order to ensure adherence to the principle of transparency of budgets, as well as improvements to the tools of auditing and evaluating the efficiency of budget spending in the Russian Federation. The author explores the foreign experience of practical implementation of blockchain technology into budgetary procedures. The main conclusion of the conducted research consists in substantiation of the prospects of implementing blockchain technology into the process of state (municipal) procurement, as well as process of completing a transaction involving inter-budgetary transfers, subsidies and budget investments. A blockchain model is proposed, which can be allowable as a technological platform in the aforementioned spheres of budgetary relations. The author describes the expected positive effects from use of blockchain functions and its built-in smart contracts within the indicated spheres of budgetary relations.


Keywords: state procurements, budget transparency, budget expenses, budget, smart contracts, blockchain, Distributed ledger technology, intergovernmental transfers, subsidies, budget investments
This article written in Russian. You can find full text of article in Russian here .

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