DIGITALIZATION OF ACCOUNTING, ANALYSIS AND TAXATION IN THE ENTERPRISE’S MANAGEMENT SYSTEM
Abstract
The article examines the impact of digitalization processes on the organization of accounting, analysis and taxation of enterprises. The state and main tendencies in the introduction of information technologies in the activity of economic entities of Ukraine are analyzed. Ukraine occupies a high position in the ranking of European countries in terms of digitalization. And the pace is only increasing. Due to the total digitalization there is a complete transfor-mation of economic activity, marketing, promotion of goods on the market and their distribution. The changes affected accounting, reporting, analysis and taxation, which are directly related to the operation of enterprises. IT-technologies have significantly simplified the collection, storage, transmission of information, as well as increased the accuracy and efficiency of its analysis. At the same time, there is a noticeable tendency to integrate accounting with other areas of business. Possibilities and effects of introduction into the practice of accounting, analysis and taxation of such technol-ogies as artificial intelligence, machine learning, cloud technologies, Big Data are described. The advantages of the paperless regime in Ukraine are determined. It is revealed that modern information and communication technologies determine the need to constantly improve the professional competencies and digital skills of employees. Emphasis is placed on changes related to the profession of accountant. The important role of information technologies is evidenced by the need to use them during the pandemic COVID-19 to ensure the functioning of organizations. The main problems are identified and recommendations for the regulation of accounting, analysis and taxation in Ukraine are provided. It is concluded that the digital transformation of accounting, analysis and taxation will make the process of conducting them for enterprises competitive, more efficient and qualitative, as well as simpler and cheaper.
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