Digitalization of the budget mechanism of municipal authorities through integration into the "Ecommerce" direction

Background. The main functional feature of the last decade for local self-government in modern Russia has been the rapid transition of the state and citizens into the digital ecosystem. The administrative reform of modern Russia included the tasks of improvement, including the provision of state and municipal services, the main purpose of which was to create a digital environment in which every resident of the country, regardless of territorial affiliation, would be able to use the necessary services within the framework of interaction with the state. The relevance of the study is justified by the rapid transition of Russian residents to the digital environment, which since 2010 has been faster than all forecast expectations. This is confirmed by the rapid transition from physical cash payments to non-cash transactions, while in 2013 the share of non-cash payments was 13.5%, by 2020 it was 70.3%, which showed a 6-fold increase in eight years. This rate of transition to cashless payments is primarily due to the desire of citizens to purchase goods online without leaving home, while the emergence of "marketplaces" has revolutionized the interaction of citizens with manufacturers of goods and services. More than 80% of Russians currently make purchases in the digital environment, however, the online retail market volume is 10,600 billion rubles, despite the fact that in 2016 the market volume was only 551 billion rubles, thus showing a 20-fold increase over the past 9 years. Purpose. Development and implementation of conceptual theoretical and practical aspects of the development of budget policy mechanisms of municipal authorities in the digital environment. Materials and methods. The article is based on research conducted by major consulting companies in the field of digitalization and the "eCommerce" sector, as well as federal laws and other legal acts, statistical data, and reference materials. Results. It is revealed that there are disadvantages of the current budgetary mechanism of municipal authorities. A variant of the integration of the budget mechanism into the digital environment is proposed, which makes it possible to generate additional sources of income for local authorities. Practical implications. It is advisable to apply the results obtained in the field of public administration, namely in the mechanism of budget policy of municipal authorities and its transformation through integration into the digital environment.