Abstract
In this study, we aim to examine the budget laws of two international integration institutions. We mainly focused on the changes brought by digital transformations and the issues of economic security. The methodological basis of this study is formed by analytical, legal-comparative, formal-logical, and statistical methods. We analyzed the revenue formation principles of the Eurasian Economic Union (EAEU) and the EU, identified the main expenditures of the joint budgets, and pointed at the importance of using budgetary and legal tools in solving the issues of economic security. We concluded that the experience of the EU in forming budget laws may positively impact similar laws in the EAEU. In the context of digital transformations, budgetary funds can be spent on the development of information technologies, digital transformation of economic sectors, and digitalization of supranational management processes. The novelty of this research lies in the application of the legal-comparative method to assessing the introduction of digital technologies in the budgetary relations of the EAEU and the EU.
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The study was funded by RFBR, project number 18-29-16102, project name “Transformation of legal personality of participants of tax, budgetary and public banking legal relationships in the context of development of digital economy”.
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Bakaeva, O.Y., Pazyna, E.O., Pokachalova, E.V. (2023). Legal Regulation of Budgetary Relations in the EAEU and the EU: Economic Security in the Context of Digital Economy. In: Maximova, S.G., Raikin, R.I., Chibilev, A.A., Silantyeva, M.M. (eds) Advances in Natural, Human-Made, and Coupled Human-Natural Systems Research. Lecture Notes in Networks and Systems, vol 250. Springer, Cham. https://doi.org/10.1007/978-3-030-78083-8_42
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