Digital perspectives of document management will allow to expand the use of automation and robotization in accounting and tax accounting

Abstract

The article discusses the prospects of using electronic documents and electronic document management in accounting and tax accounting. Changes in this area will lead to a new procedure for the formation and organization of registration of primary documents, internal documents and reports of economic entities. An electronic document can become a generalizing document for counterparties within the framework of the fact of economic activity. The use of electronic documents and electronic document management will automate a large number of accounting and tax accounting procedures. It will also contribute to the wider use of the possibilities of robotics for accounting activities. If the document is drawn up in electronic form, then it must be certified with an electronic signature. The correct use of an electronic signature and its types is essential for identifying the facts of economic activity. The rules of record keeping regarding the use of electronic documents and electronic document management will require significant changes and additions to accounting policies from business entities, both for accounting and for tax accounting.