JEL Classification: М10; M40; M49; К 10; К39; Н20 |
DOI: https://doi.org/10.31521/modecon.V42(2023)-06 |
Hanyaylo Oksana, PhD in Economics, Associate Professor of the Department of Accounting and Taxation, National University of Life and Environmental Sciences of Ukraine, Кyiv, Ukraine
ORCID ID: 0000-0002-6630-0212
e-mail: oksana_han@ukr.net
Savchenko Natalia, PhD in Economics, Associate Professor of the Department of Accounting,Taxation and Audit, Polissia National University, Zhytomyr, Ukraine
ORCID ID: 0000-0001-7092-619X
e-mail: nataliyasavchenko2010@ukr.net
Savchenko Roman, PhD in Economics, Associate Professor, Chief Accountant, Polissia National University, Zhytomyr, Ukraine
ORCID ID: 0000-0002-4586-9426
e-mail: savchenko2010@ukr.net
Regulatory and Legal Support of Electronic Reporting and Document Management: an Overview of Establishment and Development
Abstract. Introduction. The Ukrainian legislation regulating electronic document management and electronic reporting has been developing for over 20 years and is being updated with new and improved legal norms. However, it is still impossible to completely discard paper documents in the activities of a business entity. The reason for this is the problems that arise when using and storing electronic documents for a long time.
Purpose. The article examines the status and development of electronic reporting and document management in the activities of business entities. The author analyzes the legal acts regulating both the internal electronic document flow of a business entity and external coordination with government agencies. It is established that there is a consistent and logical growth of the electronic document management role in the activities of business entities. The author substantiates the need for further improvement of legislation in terms of use and storage of electronic documents.
Results. The regulatory framework governing the functioning of electronic document management in Ukraine indicates the need for further improvement in terms of amending the existing legal acts regulating the exchange, remote approval and storage of documents. When analyzing the requirements for internal regulation of electronic document management, it should be noted that each business entity should develop its own guidelines for organizing electronic document management, taking into account the requirements and conditions of the current legislation.
Conclusions. One of the disadvantages of modern document management is the simultaneous functioning of both paper and electronic documents. Addressing the issue of organizing electronic document management, particularly in terms of duplication of electronic and paper documents, is one of the necessary conditions for accelerating the development of the information society and improving the electronic document management in Ukraine.
Keywords: electronic document management system; electronic reporting; regulatory and legal acts; electronic document; accounting; taxation.
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Received: 25 December 2023
How to quote this article? |
Hanyaylo O., Savchenko N., Savchenko R. (2023). Regulatory and Legal Support of Electronic Reporting and Document Management: an Overview of Establishment and Development. Modern Economics, 42(2023), 40-46. DOI: https://doi.org/10.31521/modecon.V42(2023)-06. |