PROSPECTS FOR THE DEVELOPMENT OF ACCOUNTING, PAYMENT OF TAXES OF RUSSIAN ENTERPRISES IN THE CONDITIONS OF DIGITALIZATION

Today digitalization is becoming an integral component in the activities of enterprises. This is due to the gradual transition of society to a post-industrial type, as well as the wide opportunities that digitalization provides for organizing business processes. At the same time, despite such a high significance and importance of digitalization for the economy, its pace is not high enough for individual enterprises. At the same time, we can even talk about its limited nature, since it mainly affects the implementation of digital technologies only in certain areas, primarily accounting. It should also be noted that digitalization of the sphere of accounting and paying taxes occurs mainly in large organizations. Medium and small businesses are increasingly limited to the use of Internet technologies in accounting only for the purpose of preparing and submitting reports. To expand the scope of application of digital technologies in the activities of such organizations, it is necessary to search for a new mechanism that would make it possible to bring the digitalization of business processes to a fundamentally new level, taking into account the high level of a large number of financial costs for the initial establishment of the process, which enterprises often do not have. This leads to the dissonance that, realizing the importance of this procedure directly for the development of the enterprise, they are not always able to implement them in practice. At the same time, there is also a significant problem the lack of methodological developments in this direction, which leads to the need for further study of the topic, taking into account the needs and resources of organizations.

accounting, payment of taxes, digitalization, automation, electronic document management, software, economy, digital economy, post-industrial society, business processes, government

Feygel M. L., Meytova A. N. Prospects for the development of accounting, payment of taxes of Russian enterprises in the conditions of digitalization. Business. Education. Law, 2021, no. 4, pp. 40—43. (In Russ.) DOI: 10.25683/VOLBI.2021.57.407.