Evolution of the Accounting and Tax System in the Context of Digitalization

Abstract

Introduction. The accounting and tax system of any economic entity currently uses various financial management and planning tools. At the same time, new trends and directions are becoming relevant, which allow not only to competently carry out economic activities, but also to be stable in the context of changing global and national economic conditions. Of particular importance is the introduction of digital technologies in business processes and in the internal control system associated with the current taxation system and the definition of a new format of tax relations with various categories of taxpayers, both in the tax monitoring mode and in the tax experiment mode in the form of ACS (automated simplified taxation system). The transformation of tax relations is due to the transformation of the entire public administration system and the digitalization of the public sector by 2030.The purpose is to describe the general theoretical aspects of the functioning of the accounting and tax system in the economic activities of economic entities, characterize the positive experience of introducing digital technologies and present trends in the field of digitalization of business processes, including in the field of taxation and the formation of a new model for building tax relations in the context of automation of accounting procedures at macro and micro levels.Methods. The authors relied on general scientific methods of cognition: analysis and synthesis, deduction and induction, theoretical and methodological approach, modern materials of scientific works on the presented topic, SberPro resources as a forward in the field of introducing digital technologies and AI in the field of business process management, as well as information and statistical bases of the Federal Tax Service of Russia and other authorities and management.Results. Analysis showed that digital business process management allows you to more effectively control all accounting, tax and analytical information and documentation that reflects the organization's activities for a certain period of time. Of particular importance is the introduction of digital technologies in business processes and in the internal control system associated with the current taxation system and the definition of a new format of tax relations with various categories of taxpayers, both in the tax monitoring mode and in the tax experiment mode in the form of ACS (automated simplified taxation system).Conclusions. Digital technologies in the near future will permeate all spheres of life of economic entities and authorities. The introduction of accounting and control tools will optimize the management of financial resources, both at the macro and micro levels.