Greening and digitalization of the economy as a condition for the development of Russian budgetary policy

The relevance of the research topic is due to the active greening and digitalization of the economy. Business's focus on social responsibility and the environment has led to greening business activities. Greening has covered all functional areas - from production to management. With regard to digitalization, it is a key driver of the Fourth Industrial Revolution and a factor in the competitiveness of modern enterprises. The article reveals the essence of greening and digitalization of the economy, their role in the development of the economic environment. The main attention is paid to the peculiarities of the budgetary policy of Russia in the conditions of greening and digitalization of the economy. In particular, three theses are highlighted that characterize the specifics of Russia's budgetary policy against the background of the greening and digitalization of the national economy: budget financing of industries and enterprises that actively use the means of greening and digitalization; overcoming the unequal socio-economic situation of the regions of Russia at the expense of budgetary financing of greening and digitalization; the use of greening and digitalization by the subjects of the budgetary system.