scholarly journals THE INFORMATION SUPPORT OF TAX AUTHORITIES AT THE STATE AND TERRITORIAL LEVELS

Author(s):  
Fedir Tkachyk

The urgency of this problem is that in Ukraine the issue of digitalization of information support of the fiscal space becomes widespread when the country is faced with the problem of lack of funds in the budget to perform its functions. The article highlights the relevance of information and analytical support for the functioning of tax authorities in Ukraine at different levels of government. Considerable attention is paid to the processes of digitalization of tax services and the prospects of their monitoring are substantiated. The role and specific features of the information potential of tax administrations of foreign countries are studied. The essential and institutional determinants of information support of the activity of tax bodies at the state and territorial levels are determined. The main sources of information support of tax authorities at the state and regional levels are grouped. It has been established that the practice of collecting financial information from the resources of information portals and social networks has recently become popular, but this aspect requires thorough monitoring and verification, as well as anticipation of probable risks. It is proved that an important element for the study is electronic document management as an object of activity of the State Tax Service of Ukraine. In modern conditions, the interests of stakeholders are growing in terms of efficiency, convenience and clarity of the information received, and on the part of the state and its tax authorities – timely and comprehensive information to taxpayers. The main sources of information support of tax authorities in Ukraine and Germany are systematized. Emphasis is placed on the need to develop electronic document management at all stages of the budget and tax process. Diagnosis of the possibilities of the electronic office of the taxpayer in terms of modular components (general information, personal information and information monitoring modular blocks) is conducted. The features of electronic tax information of local governments. The socio-economic and fiscal effects of increasing (innovation) of information State Tax Service of Ukraine are determinate.

2021 ◽  
Vol 29 (1) ◽  
pp. 20-24
Author(s):  
A.E. Sorokin ◽  
◽  
E.E. Galkina ◽  

The introduction of environmental management systems (EMS) at enterprises makes it possible to put into practice the principles of sustainable development. The efficiency of the environmental management system largely depends on the information support of the system. The use of information technology, electronic document management allows you to increase the effectiveness of the EMS at the enterprise.


2021 ◽  
Vol 45 (1) ◽  
pp. 112-134
Author(s):  
Cyryl Kotyla

Purpose: This paper explores the level of use of Electronic Document Management Sys-tems (EDMSs) to process electronic accounting documents in local government in Poland, as well as the kind of basic activities related to electronic accounting documents that are supported in EDMSs. Registering electronic accounting documents in an EDMS is a vital step towards e-accounting because the automation of the processes related to registering accounting documents in accounting software is possible only when the accounting docu-ments are electronic, i.e. in the form of a structured XML file. Methodology/approach: Survey research was conducted among local government units (LGUs) in Poland to examine whether they use EDMSs to support accounting work related to the handling of electronic accounting documents. One thousand, five hundred and forty-nine units were examined, which is approx. 57% of the total population. The study is qualitative in nature. Findings: The results showed that the Polish local government is poorly prepared to regis-ter electronic accounting documents in EDMSs. Of the 1,594 units examined, 1,058 use an EDMS and 536 have not yet implemented one, which means that these LGUs are not at all prepared for electronic communication, including registration of electronic accounting doc-uments. Of those units already using an EDMS (1058), 685 use it to register electronic accounting documents, while 373 do not use it for this purpose. Research limitations/implications: The limitation of the study is that despite the rela-tively large number of LGUs surveyed, the qualitative study does not allow for the general-isation of the results for the entire population. Practical implications: The study will be of interest to all those who plan to automate accounting processes based on loading metadata to the accounting software directly from electronic accounting documents in the form of XML files. Even though the empirical study covered only Polish LGUs, the issues related to IT applications used to develop e-accounting documents will also be of interest to local governments of other EU Member States, as the regu-lations and principles mentioned in the study have entered into force in all Member States. Originality/value: The originality of the study lies in the fact that e-accounting, e-documents, and e-signature are relatively young phenomena, so this study may be one of the voices in the future discussion on this topic. The originality and value of the study lie in the attempt to approximate the degree of current EDMS use to process electronic accounting docu-ments in local governments and the plans for implementing an EDMS in those local gov-ernments that do not yet use one in their activities. This will allow us to predict and assess the state of development of Accounting Information Systems (AIS).


Author(s):  
O. V. Voronova ◽  
V. A. Khareva

This article considers the features of electronic document management at retail trade enterprises of the FMCG-segment. The paper observes the types of document flow at chain companies and examines the process of implementation of electronic document management system. The notions of “electronic document management” and “electronic data interchange” are also distinguished in the article.The paper explores positive changes caused by the introduction of electronic document management and the complexity of its implementation. The study reveals that in the Russian Federation the process of mass introduction of electronic document management in the chain retail companies of the FMCG segment has been ongoing for about ten years, though has reached the highest level of its activity in the last two years. At present day, the major part of chain retail companies in the FMCG-segment has already started to actively work with the Electronic Data Interchange system. Moreover, in recent years the number of partner-enterprises that join this system has been steadily increasing.The results of the study show that introduction of electronic document management in chain companies of the FMCG-segment allows to reduce the time spent for processing documents and to track all stages of the core business processes more effectively. It also ensures information security, improves staff discipline and the quality of service, which in its turn significantly improves management efficiency of the company in general.


2017 ◽  
Vol 30 (1) ◽  
pp. 25-29
Author(s):  
E. V. Dokukina ◽  
V. G. Aleksakhina

Electronic document management in Russia gradually enters into the sphere of factoring, when all the documents are designed not on paper, but in a special high-tech system in electronic form. Pros and cons, as well as the nature of the electronic document in the field of factoring are considered in the article.


2021 ◽  
Vol 27 (12) ◽  
pp. 963-970
Author(s):  
S. A. Zhutyaeva ◽  
T. A. Lysova

Aim. The presented study aims to determine the role and place of electronic document management in the corporate system of Russian enterprises, outlining the prospects for its development.Tasks. The authors examine the legislative acts of the Russian Federation on the prospects for the implementation of electronic document management; assess the impact of the pandemic on the digitalization of document management; analyze the business costs of paper document management; identify the advantages of using electronic document management and promising technologies in document processing.Methods. This study uses theoretical and empirical research methods. The dialectic method is used to determine the role, significance, and legal status of electronic document management. Through a logical approach, the essence of such concepts as 'electronic document' and 'electronic document management' is identified.Results. The study presents directions for the development of electronic document management using blockchain technology, which will improve workflows by processing, sorting, exchanging data and documents protected from unauthorized access, and artificial intelligence, which can help organizations process documents faster by simplifying operational procedures. Obstacles that prevent companies from actively using electronic document management are identified. These include additional investment, time costs, and reorganization of management. The volume of innovative services is analyzed by the type of economic activity, and the costs of creating, storing, and processing paper documents are considered.Conclusions. Recent trends in legislation indicate the government's firm commitment to the speedy introduction of electronic document management in Russia. Its use frees up a lot of resources, including time, labor, and finances. The 2020 pandemic has emphasized the importance of digitalizing business processes to ensure their continuity in unforeseen situations. Integrated into the automation of work processes, blockchain technology will ensure the protection of information from unauthorized tampering. Artificial intelligence will open up new opportunities for processing electronic documents.


Author(s):  
Lesia S. Herasymiuk

The information, like human resources, capital, materials and technology, is one of the main resources used by the institution. Due to its increasing significance in today's society of informatization, more attention is paid to the methods of managing document processes based on documenting and documenting technologies, as well as the active use of computer technology and information technologies. Therefore, due to insufficient number of domestic works on the topic, the theory and practice of document management, in particular using the latest information technologies, is an actual and perspective direction of scientific research. The article deals with the concept of «documentation processes management».The urgency of the need of new information technologies implementation into the field of documentation support and their efficiency in administrative work has been highlighted. The objective of the study. To analyze the leading tendencies of introduction of the newest technologies in management of documentation processes in the conditions of information society. The tasks of the study are following: to disclose the content of the concept “document management”; to trace the impact of transition to electronic document management on the effectiveness of working with documents in institutions; to describe the main advantages of electronic document management systems for working with electronic documents. The results of the study confirmed that due to the continuous increase in the number of information the traditional methods of managing of documentation processes become ineffective. In terms of informatization of the society, the innovative information technologies are rapidly developing, which are rapidly being implemented into the field of documentation procedures.


2021 ◽  
Vol 18 (1) ◽  
pp. 88-99
Author(s):  
Evgeniya N. Stepanova

Problem and purpose. The problem of improving the training of IT specialists in the field of electronic document management in the process of studying at a university is examined. Methodology . The study used an analysis of practical activities in working with electronic document management systems and training in working with these systems in the process of training IT specialists in the field of electronic document management. Results. A proposal has been put forward on the need to create a special educational system for electronic document management for use as an object of study and as a means of training in the education of IT specialists in the field of electronic document management, the requirements for it were formulated, and step-by-step models of its preparation are described. Conclusion. The proposed software and technological tools and organizational and methodological methods will allow solving the problem of improving the quality of training of IT specialists in the field of electronic document management.


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