DIGITAL FISCAL TRANSFORMATION AS A FACTOR OF INCREASING THE EFFICIENCY OF SUPPORT FOR ECONOMIC SECTORS

Abstract

The article examines priority directions for increasing the efficiency of fiscal instruments used to support economic sectors under conditions of digital fiscal transformation. The study substantiates that the modernization of tax-budget mechanisms is no longer limited to the redistribution of public financial resources, but becomes a system of targeted incentives, digital monitoring, KPI-based financing and performance-oriented public expenditure management. Special attention is paid to digital fiscal administration, electronic tax and budget platforms, Big Data analytics, targeted funds, compensation mechanisms and sector-specific incentives for industry, agriculture, construction materials, logistics and high value-added digital services. The article argues that the transition from input-based budget support to result-oriented fiscal management enables the state to strengthen transparency, reduce administrative costs, increase the return on public expenditure and stimulate sustainable sectoral growth. The proposed approach considers fiscal instruments as an integrated mechanism combining resource allocation, incentive design, risk-based control and evaluation of economic outcomes.