DIGITALIZATION OF ACCOUNTING OF TAX SETTLEMENTS OF AGRICULTURAL ENTERPRISES
Abstract
The purpose of this scientific publication is to examine the theoretical and applied aspects of the digitalization of accounting for tax settlements, as well as to substantiate the concept of digitalizing their accounting by agricultural enterprises. It is noted that digitalization is a process of converting analog data into digital format. It is established that, under modern operating conditions, agricultural enterprises continue to modernize, improve, and transform traditional managerial, production, and accounting procedures. It is also emphasized that the digitalization of accounting systems is one of the key directions in the evolution of contemporary economic systems and is aimed at increasing the effectiveness of accounting information management, ensuring transparency and reliability of financial transactions, and rationalizing costs associated with data processing and analysis. A comparison of traditional and digitalized accounting systems is carried out. Modern specialized software products and web-based services for automation, communication, and information exchange among interested user groups are characterized. The main directions that reflect changes in accounting under the influence of digitalization are identified. Scientifically grounded advantages and disadvantages of the digitalization of accounting for tax settlements are revealed. The concept of digitalization of accounting for tax settlements of agricultural enterprises is substantiated, which includes: digitalization of accounting for settlements with local and national taxes in order to improve the efficiency of the management system; real-time accounting for tax settlements; and remote accounting for tax settlements. As a result of the study, a number of conclusions are drawn. In particular, it is noted that one of the key advantages of applying digitalization in agriculture is its high flexibility and the possibility of operating in a mobile mode, which becomes especially significant under wartime and emergency conditions. At the same time, the issues of high costs for implementing electronic systems, the need for user training, and ensuring reliable information security remain relevant.
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