Public financial law and digital economy

Abstract

Finance has become an active area of the application of these technologies. As a result, the emergence of new institutions and the modernization of the existing ones, based on new technological breakthrough of humanity, which undoubtedly affect already existing institutions, and which are subject to change under their influence. The aim of this paper is to define the list of unresolved issues in the theory of the financial law that exist in relation to the nature of the technologies used and innovation (“fintech”) in the field of the public finance and the means of legal regulation of the public finance.