Open AccessDIGITALIZATION OF THE TAX ACCOUNTING SYSTEM IN THE CONDITIONS OF INTEGRATION AND MODERNIZATION OF THE ECONOMY
Author(s) -
U.B. Yusupov
Publication year - 2020
Publication title -
russkaâ politologiâ
Language(s) - English
Resource type - Journals
ISSN - 2541-965X
DOI - 10.51180/rps.2020.15.2.005
Subject(s) - accounting information system , modernization theory , accounting , management accounting , business , national accounts , independence (probability theory) , project accounting , economics , positive accounting , financial accounting , economic growth , statistics , mathematics
The article reviews the development of the tax accounting system in the conditions of integration, modernization and digitalization of the economy. The history of the formation of national accounting systems shows that at a certain stage of economic development, all States are faced with the distribution of the interests of the state and the owner, as well as the distribution of various nancial, tax and management reports. The rational accounting requirement determines the feasibility of its organization as a uni ed accounting information system based on integration into the organization and e ective relations of various types of accounting. In de ning the communication interaction of nancial and tax statements as a subsystem of the corporate accounting system, it should ensure the relative independence of the organization of the accounting process from a certain type of reporting.