TY JOUR TI TRANSFORMATION OF THE BUDGET AND TAX REGULATION SYSTEM BASED ON THE DEVELOPMENT OF DIGITAL PLATFORM SOLUTIONS KW financial policy KW budget efficiency KW digital transformation KW financial support KW balanced development KW conceptual model KW RegTech technologies KW FinTech technologies KW automation KW and digital tools JO Russian Journal of Management AU Suleymanov, M.M. PY 2026 IS 14 PB Publishing Center RIOR