The article discusses the experience of the Russian Federation and foreign countries in the introduction of digital technologies in the state financial sector. The active automation of all processes related to budgetary activities by the countries is caused by the tendency to increase its level of publicity and transparency for the society, as well as by saving budget funds and increasing the efficiency of the use of budget resources. The review of information systems of state sector management in different countries revealed the main General areas in which the introduction of digital technologies is most justified and effective: as a rule, these are subsystems of revenue accounting, budget expenditures, as well as control systems for state-owned corporation and the formation of an accessible and understandable "Budget for citizens". The possible directions of exchange of experience between the countries allowing to reach faster the main goal of digitalization of the budgetary sphereincrease of budgetary publicity and transparency in each country are revealed.

This article analyzes Russian and international experience in approaches to taxation of self-employed individuals and their impact on the legalization of activities based on modern economic conditions. The purpose of the study is to conduct a comparative characteristic of the criteria for determining self-employed persons and various forms of their taxation in Russia and abroad at the present stage. The special tax regime for the self-employed in Russia has been in effect since 2019 and is one of the youngest in the tax system, so the analysis of foreign experience in the taxation of self-employed persons is of particular practical interest. The authors analyze global statistics on the number of self-employed persons and identify trends in their changes not only in the Russian Federation, but also in some foreign countries, especially in the light of the development of digital technologies and the emergence of new opportunities for independent activity by individuals. The research made it possible to draw intermediate conclusions for Russia at this stage of the new regime implementation: whether modern tax regimes stimulate the development of self-employment, how optimal these regimes are for legalizing citizens ' income, and what trends of foreign countries in the field of self-employed taxation may be relevant for modern Russia.