THE ROLE OF DEVELOPMENT OF DIGITALIZATION OF ACCOUNTING, ANALYSIS, CONTROL AND TAXATION IN THE DIGITAL ECONOMY
DOI:
https://doi.org/10.53920/ES-2022-1;2-9Keywords:
digitalization, digital economy, digital technologies, accounting, analysis, control and taxationAbstract
The article examines the role of digitalization of accounting, analysis, control and taxation in modern digital economy. It is established that digital technologies become the basis and catalyst for the development of all human life systems from micro to global scale and are an important tool for accounting and reporting as a diagnostic and information support for decision-making at all levels of government in achieving sustainable development. In the digital economy, the undoubted advantages of making managerial decisions are that business leaders have the opportunity to receive large amounts of information in the necessary sections in the shortest possible time. The need for digital transformation of business, especially such an important department as accounting, because on the basis of timely accounting of financial data creates reliable information for both investors and business owners about the financial and economic activities of the enterprise. Digitalization is a process of business transformation through the introduction of modern technologies and tools that help promote the company, improve market position, interact with customers and automate many processes. The task of digitalization is to make the enterprise visible on the Internet, to open new sources of customer traffic, to expand opportunities.
In the digitalization of accounting, analysis, control and taxation we can identify the following positive aspects: reducing the cost of maintaining the accounting staff; efficiency of financial and economic activity; data and information processing speed; setting up remote work; informational security. With the growth of digitalization, the need for security and reliability of data storage increases.
It is noted that digitalization makes it possible to abandon paper accounting and in general from traditional document management in general. The interaction of individual structural units is carried out at maximum speed, which allows you to use the saved time to increase productivity. In addition, the probability of errors is reduced, as the impact of the human factor is reduced, as individual modules of the digital infrastructure take on many important functions of employees.