Цифровізація системи обліку, звітності та оподаткування в сучасних економічних умовах.

Abstract

В статті розглянуто необхідність цифровізації системи обліку, звітності та оподаткування, та її вплив на покращення ефективності та точності цих процесів. Що дозволить швидше і ефективніше збирати, обробляти та аналізувати великі обсяги даних, і допомагає уникнути помилок та зменшити час, потрібний для виконання рутинних завдань. Проведено аналіз основних концепцій щодо визначення впливу на якість системи обліку, звітності та оподаткування в умовах цифрової економіки, визначених дослідниками.

One of the main aspects of digitization in the accounting, reporting and taxation system is the transition from paper documents to electronic formats. This allows you to store, process and transfer information faster and more efficiently. In addition, the digital accounting system allows for the automation of many processes, which reduces the risk of errors and ensures data accuracy. Therefore, the main goal of this study is to prove the need for automation of the accounting, reporting and taxation system, which consists in improving the efficiency and accuracy of these processes. Digital technologies allow us to collect process and analyze large amounts of data faster and more efficiently, which helps to avoid errors and reduce the time needed to perform routine tasks. Thus, it becomes obvious that modern digital technologies greatly facilitate the work of accountants and allow them to manage financial data more effectively. However, they also require accountants to continuously learn and update their skills to use these technologies properly. Automation also facilitates interaction between tax authorities and taxpayers. Electronic reporting and electronic payments simplify the processes of tax collection and payment, reducing the possibility of errors and ensuring faster data processing. In addition, the automatic exchange of information between countries helps to avoid undeclared income and tax evasion. Digital technologies make it possible to exchange financial data quickly and efficiently, which facilitates the detection of violations. In addition, automation helps ensure greater transparency and control over financial transactions. Electronic monitoring systems and analytical tools help identify potential tax violations and fraud.