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Solovjeva N.E., Evdokimov D.V., Solovjev D.Yu. [Problems of synchronizing management decisions in the context of digital transformation: a comparative analysis of trends in tax authorities and police units as federal executive bodies] World of Science. Series: Sociology, Philology, Cultural Studies, 2026, Vol. 17, No. 2. Available at: https://sfk-mn.ru/PDF/17SCSK226.pdf (in Russian).

Problems of synchronizing management decisions in the context of digital transformation: a comparative analysis of trends in tax authorities and police units as federal executive bodies

Solovjeva Natalia Evgenievna
Belgorod National Research University, Belgorod, Russia
Institute of Economics and Management
E-mail: solovjeva@bsuedu.ru; solovne@bk.ru
ORCID: https://orcid.org/0000-0003-4818-8674
RSCI: https://elibrary.ru/author_profile.asp?id=700675

Evdokimov Dmitry Valeryevich
Belgorod National Research University, Belgorod, Russia
E-mail: Evdokimov_d@bsuedu.ru; Dmitry.evdokimov.official@gmail.com
RSCI: https://elibrary.ru/author_profile.asp?id=1272070

Solovjev Dmitry Yuryevich
Belgorod National Research University, Belgorod, Russia
Institute of Economics and Management
E-mail: 1394276@bsuedu.ru
RSCI: https://elibrary.ru/author_profile.asp?id=1275817

Abstract. The article is devoted to a comparative analysis of the problems of synchronizing managerial decisions in the context of digital transformation, using the example of two federal executive bodies with different institutional missions: the Federal Tax Service and the Ministry of Internal Affairs of the Russian Federation. The authors used an institutional and systemic approach to compare the legal framework, the architecture of departmental information systems, and the organizational mechanisms for making decisions. The empirical base includes provisions on the automated information system «Tax-3» and the integrated system of operational and service files of the Ministry of Internal Affairs, data on the volume of budgetary funding for IT projects, and scientific publications on the digital transformation of public administration. Based on the analysis of departmental digital ecosystems — the automated information system «Nalog-3» and the integrated system of operational and service files — the fundamental differences between the service-oriented and law enforcement models of digitalization have been identified, manifested in the architecture of information systems, approaches to data centralization, and the role of human capital. The introduction of the concept of «asymmetric digitalization» into scientific discourse has been substantiated, reflecting the multidirectional vectors and inconsistent rates of digital transformation in departments, which are driven by the inherent functional specifics of their activities. It has been shown that the current universal methods for assessing digital maturity do not fully take into account the priority parameters of law enforcement agencies, such as the speed of access to closed databases, the reliability of communication channels, and the security of official information. In conclusion, the article provides practical recommendations for differentiating digital maturity indicators by functional types of government bodies and unifying service components while maintaining the sovereignty of departmental information systems. The article is intended for specialists in the field of public administration, digital transformation, and interdepartmental cooperation.

Keywords: digital transformation; synchronization of managerial decisions; digital maturity; federal executive authorities; Federal Tax Service; Ministry of Internal Affairs; asymmetric digitalization; service-oriented model; law enforcement model; automated information system; integrated system of operational and service files; interdepartmental cooperation; performance indicators

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