Digitalization in state financial risk management

The purpose of the study was to identify the main trends in the development of digitalization processes in the field of public administration. At the initial stage of the digitalization process in the Russian Federation, public services became more accessible to society, but this process was accompanied by the growth of structures involved in servicing technologies. Further development has focused on technologies that increase the efficiency of budget revenue administration, and financial risk management has become more perceived in the context of tax administration. The main research methods were general scientific methods - analysis and synthesis, induction and deduction; the comparative method was also used. As a result of their application, based on the study and generalization of scientific and official sources, the key dangers of the development of information technologies for financial risk management at the present stage were identified. They include the conflict between the activities of the state as a regulator and as an economic entity. Management of risks associated with the formation, distribution, redistribution and use of centralized funds to ensure the functions of public authorities and the implementation of public administration and regulation of activities, in some cases, contradicts the goals, tools and measures of risk management associated with the formation of additional resources for the economy and ensuring the stability of the financial system. The study indicated that the digitalization of the general government includes processes and measures that can both strengthen and undermine trust in the government and, as a result, influence the public's response to emerging risks. The pandemic has exacerbated the existing negative trends in the development of digitalization processes, as a result of which the use of digital technologies to overcome the consequences of financial risks in itself can generate new risks.