The article considers the trends in the development of financial and legal relations, which are caused by changes taking place in economic and social relations through the introduction of digital technologies. In conducting the study the authors analyzed the totality of currency, banking relationships, insurance relationships, budgetary legal relations and financial market relations. As a result of the study, the authors concluded that it is necessary to improve the mechanism of legal regulation of the use of such financial instruments as blockchain, cryptocurrency, etc., as well as the supervisory functions of the Bank of Russia credit bureaus in order to increase confidence in financial market participants.The authors also justify the need to introduce specific taxes (taxation on payments made for the purchase of goods and services over the Internet, or a tax on turnover from commercial activities on the world wide web) in order to prevent digital businesses from tax avoidance. An implication of the analyses is identifying tools that ensure a transparency of the budget system. Control approaches themselves have also been transformed. Thus, risk-based approaches have been used, as well as ratings of control objects by the level of reliability. It also requires further analysis of the regulatory tools that can be applied by public authorities, changes in the object and tax base, the procedure for collecting taxes, and possible tax benefits. The results can be used in further research to develop an effective legal mechanism for regulating financial and legal relations in modern economic condition.

The article examines the features of administrative liability under the administrative proceedings in the context of the trend towards the widespread digitization of different types of judicial proceedings. The authors research current Administrative-tort legislation of the Russian Federation and elements of the electronic justice system typical for such administrative procedures. It is revealed the features of digitalization during the procedure for handling cases on administrative offenses provided by the Draft of Procedural Code of the Russian Federation on administrative offenses. Researching the peculiarities of the procedure for bringing to administrative responsibility, the authors come to the conclusion that a number of significant problems and violations of the rights, freedoms and legitimate interests of persons participating in the case are inevitable, which will arise as a result of the introduction of an electronic justice system in cases of administrative offenses. As a result of the study, the authors come to the conclusion that there is a need for further scientific and practical understanding of all aspects of the implementation of the electronic justice system in cases of administrative offenses in order to focus it on ensuring high-quality and effectiveimplementation by the participants in proceedings in cases of administrative offenses of their rights, freedoms and legal interests.

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