BEHAVIORAL CORRECTION OF FINANCIAL DECISIONS OF ECONOMIC ENTITIES AS A MANAGEMENT TECHNOLOGY IN THE PUBLIC FINANCE SYSTEM

The purpose of the study is to theoretically substantiate and empirically test the management technology of behavioral correction of financial behavior of economic entities in the public finance management system, as well as to determine the possibilities of using behavioral tools.The article reveals the essence of the management technology of behavioral correction as a component of the modern architecture of financial decision-making in the field of public finance. Its role in shaping predictable and socially responsible financial behavior of economic entities through the use of instruments of indirect regulatory influence aimed at changing the environment of financial decision-making without the use of administrative coercion is substantiated.The study systematizes the principles, methods, forms, and instruments of behavioral correction in the field of public finance. Particular attention is paid to instruments of indirect behavioral correction. Their behavioral nature, mechanisms of influence on the decisions of economic entities, and possibilities of integration into the practice of public financial management are summarized.The study used probabilistic modeling to assess changes in the financial behavior of economic entities, in particular, to determine the increase in voluntary payment of tax obligations. The results of the study showed that the use of behavioral tools of indirect influence provides a positive effect in increasing voluntary tax compliance. The feasibility of integrating behavioral tools into the public finance management system as an institutionally built-in mechanism of “soft” regulatory influence aimed at increasing the adaptability of fiscal policy and strengthening tax discipline is substantiated. Directions for forming institutional, regulatory, and organizational prerequisites for the use of behavioral tools are proposed, in particular, the development of digital services, improvement of financial communications, use of experimental assessment methods, and strengthening interdepartmental coordination in the field of public finance.