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Social Treasury as a New Direction of Increasing the Efficiency of Budget Expenditures for the Implementation of Social Support Measures for Russian Citizens

The subject of the study is a complex of financial and social relations arising in the process of providing citizens with social support measures through the use of new information and communication technologies. The purpose of the work is to identify new tools that contribute to improving the effectiveness of providing social support measures in Russia. The article analyzes budget expenditures for the implementation of social support measures for low-income households on the example of one of the subjects of the Russian Federation. Through the analysis, the reasons for the low efficiency of budget expenditures in terms of support for low-income households have been established. A comprehensive review of a new mechanism for providing social support measures to poor citizens in the field of social protection in the form of a social treasury has been carried out. The prerequisites for the creation of a unified social platform that contributes to improving the efficiency and targeting of the provision of state (municipal) services, taking into account foreign experience in the field of creating a unified social register, are determined. The main components of the social treasury that ensure the coherence and efficiency of its functioning are identified. It is established that the social treasury is a tool that contributes to the acceleration of the provision and receipt of services in a proactive mode, reducing transaction costs. The main reasons hindering the development of digitalization in the sphere of obtaining state (municipal) services by citizens and, consequently, improving the process of providing social support measures to the population are identified. The main expenses, the need for which is due to the development and introduction of new tools for the implementation of social protection of the population in Russia, as well as the projected benefits from their implementation, are identified.