The impact of financial relations regulation on the development of digital technologies

The article is devoted to the study of the transformation of the regulatory role of finance under the influence of digital technologies, the introduction of which has intensified in the context of the pandemic and the economic crisis around the world. On the basis of generalization of domestic and foreign experience, the authors reveal the content of five directions of development of financial relations for achieving technological leadership as one of the national strategies of Russia: budget expenditures on education; new forms of company financing; financial digital assets; budget financing of IT companies; taxation and tax maneuver in the IT industry. The analysis of international ratings has shown the presence of Russia’s weak positions in innovative development, which should be considered as growth points; in the long term, their positive impact on the country’s positions is possible. The article substantiates the use of a systematic approach, which consists in state financing of IT companies ‘ projects while reducing the tax burden on them (a tax maneuver), which must be maintained in modern conditions in order to increase private investment in the industry. Conclusions and generalizations can be used by the authorities and the scientific community when developing proposals for financial support for IT companies.