Keywords
digitalization
system
accounting
reporting
taxation
information support tools
How to Cite
Abstract
The article examines the adaptation of the accounting system to the demands of the digital economy, emphasizing the transformation of information support for management through the expansion of data carriers and communication technologies. The study aims to assess the impact of digitalization on accounting, reporting, and taxation. To achieve this, it analyzes the state of the digital economy, particularly the share of information and communication technologies (ICT) in Ukraine’s GDP, which ranged from 3.3% to 4.9% between 2013 and 2023, peaking at 4.9% in 2020. A comparison with other sectors indicates that ICT remains a minor but growing component. Digital transformation is identified as a key factor in economic resilience, though Ukraine ranks low in global digitalization indices despite progress in internet accessibility and e-government services. The study explores how accounting and reporting methods respond to digital infrastructure, enhancing system informativeness and efficiency. Accounting evolves into “E-accounting,” a triple data reflection system for counterparties and state oversight of information exchange. Digitalization optimizes processes through centralized financial and tax reporting. Information support tools are systematized, including the InfoTAX chatbot, iFin, Taxer, Reportax, BookKeeper services, and the Fairo tax application, which streamline and automate operations. The novelty lies in classifying digitalization’s impact into areas: automation, electronic document management, remote access, efficiency, security, advanced analytics, transparency, and continuous digital recording. Digital transformation fosters a national accounting system integrating internal company operations with the external environment, enhancing transparency and analytical capabilities. General scientific methods were used: literature analysis, expert opinions, comparison, generalization, and a systemic approach. The findings confirm that digitalization revolutionizes accounting, reporting, and taxation, establishing new standards for data management and supporting economic sustainability.
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