СтаттяЗовнішня публікація27 липня 2021 р.

Digital Technologies in the Organization of Accounting and Control of Calculations for Tax Liabilities of Budgetary Institutions

Svitlana SyrtsevaORCIDСвітлана БурланORCIDNatalia KatkovaORCIDYuliia ChebanORCIDТетяна Сергіївна ПісоченкоORCIDAlla Kostyrko

Анотація

The purpose of the study is to identify areas and form mechanisms for improving the organization of accounting and control of calculations for tax liabilities of budgetary institutions based on the introduction of digital technologies. The relevance of this study is due to the need to solve the problem of modernization of the tax administration system by implementation modern information and analytical resource of the tax service. The study proved that creation of a modern information and analytical resource of the tax service optimizes the system of accounting and control, which will lead to the introduction of more effective mechanisms for tax administration, de-shadowing of the economy and increasing control over cash circulation. Digitization of accounting and control of calculations of tax liabilities of budgetary institutions will help increase the level of tax culture, which will also significantly contribute to improving tax discipline.

Класифікація

Домен

Social SciencesPhysical Sciences

Галузь

Economics, Econometrics and FinanceBusiness, Management and AccountingEnvironmental Science

Підгалузь

General Economics, Econometrics and FinanceStrategy and ManagementManagement, Monitoring, Policy and Law

Тема

★Digital Transformation in Financial ServicesDigitalization and Economic Development in AgricultureBusiness and Economic Development

Ідентифікатори

DOI: 10.25115/eea.v39i7.5010

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