This article examines the integration of digital technologies into public budgeting processes, emphasizing their advantages in enhancing transparency, efficiency, and accuracy in fiscal management. As public sector entities strive to meet increasing demands for accountability and citizen engagement, digital tools have emerged as transformative assets. This research synthesizes recent findings from international case studies and literature to explore how digitization contributes to the modernization of budgeting functions, including data collection, allocation, performance tracking, and auditing. Utilizing a mixed-method approach, the study identifies major benefits such as real-time monitoring, predictive analytics, improved stakeholder participation, and reduced administrative costs. The findings suggest that digital budgeting systems—when well-implemented—promote better financial governance, policy responsiveness, and long-term planning. The article concludes with policy recommendations for adopting a digital-first approach to budgeting, particularly in emerging economies undergoing fiscal reform.

Digital budgeting, fiscal transparency, e-government, public finance, digital transformation, budget management, ICT in governance.

Allen R., Tommasi D. Managing Public Expenditure: A Reference Book for Transition Countries. – Paris: OECD Publishing, 2001. – 425 p.

Schick A. Post-Crisis Fiscal Rules: Stabilising Public Finances while Responding to Economic Aftershocks // OECD Journal on Budgeting. – Paris: OECD, 2010. – Vol. 10, No. 2. – P. 7–27.

Heald D. Fiscal Transparency: Concepts, Measurement and UK Practice // Public Administration. – Oxford: Blackwell Publishing, 2003. – Vol. 81, No. 4. – P. 723–759.

Alt J., Lassen D., Rose S. The Causes of Fiscal Transparency: Evidence from the U.S. States. – Washington: International Monetary Fund, 2006. – 31 p.

Pimenta C., Secchi L. Digital Transformation in Public Budgeting: Evidence from Brazil // International Review of Administrative Sciences. – London: SAGE Publications, 2021. – Vol. 87, No. 3. – P. 655–678.

OECD. Digital Government Index: 2020 Results // OECD Digital Economy Papers. – Paris: OECD Publishing, 2020. – No. 311. – 36 p.

World Bank. Public Financial Management Reform in the Digital Age: Opportunities and Risks. – Washington, D.C.: The World Bank, 2018. – 78 p.

United Nations. E-Government Survey: The Future of Digital Government. – New York: UN Department of Economic and Social Affairs, 2022. – 180 p.

Transparency International. Global Corruption Report: Public Finance and Accountability. – Berlin: Transparency International, 2023. – 104 p.

IMF. Fiscal Transparency Evaluation for Uzbekistan. – Washington, D.C.: International Monetary Fund, 2021. – Country Report No. 21/278. – 58 p.