{"id":18828,"date":"2024-02-05T09:35:14","date_gmt":"2024-02-05T07:35:14","guid":{"rendered":"https:\/\/modecon.mnau.edu.ua\/?p=18828"},"modified":"2024-02-05T09:35:14","modified_gmt":"2024-02-05T07:35:14","slug":"regulatory-and-legal-support-of","status":"publish","type":"post","link":"https:\/\/modecon.mnau.edu.ua\/en\/regulatory-and-legal-support-of\/","title":{"rendered":"Hanyaylo O., Savchenko N., Savchenko R. Regulatory and Legal Support of Electronic Reporting and Document Management: an Overview of Establishment and Development"},"content":{"rendered":"

[vc_row][vc_column][vc_column_text]<\/p>\n\n\n\n
JEL Classification<\/strong>: \u041c10; M40; M49; \u041a 10; \u041a39; \u041d20
\n<\/span><\/td>\n		DOI<\/b>: https:\/\/doi.org\/10.31521\/modecon.V42(2023)-06<\/a><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

[\/vc_column_text][vc_column_text]Hanyaylo<\/strong> Oksana, <\/strong>PhD in Economics, Associate Professor of the Department of Accounting and Taxation, National University of Life and Environmental Sciences of Ukraine, \u041ayiv, Ukraine<\/p>\n

ORCID ID:<\/strong> 0000-0002-6630-0212<\/a>
\ne-mail: <\/strong>oksana_han@ukr.net<\/a><\/p>\n

Savchenko Natalia, <\/strong>PhD in Economics, Associate Professor of the Department of Accounting,Taxation and Audit, Polissia National University, Zhytomyr, Ukraine<\/p>\n

ORCID ID:<\/strong> 0000-0001-7092-619X<\/a>
\ne-mail: <\/strong>nataliyasavchenko2010@ukr.net<\/a><\/p>\n

Savchenko Roman, <\/strong>PhD in Economics, Associate Professor, Chief Accountant, Polissia National University, Zhytomyr, Ukraine<\/p>\n

ORCID ID:<\/strong> 0000-0002-4586-9426<\/a>
\ne-mail: <\/strong>savchenko2010@ukr.net<\/a><\/p>\n

<\/h2>\n

Regulatory and Legal Support of Electronic Reporting and Document Management: an Overview of Establishment and Development<\/strong><\/h2>\n

\u00a0\u00a0<\/strong><\/p>\n

Abstract. Introduction<\/strong>. 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.<\/p>\n

Purpose.<\/strong> 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.<\/p>\n

Results.<\/strong> 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.<\/p>\n

Conclusions.<\/strong> 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.<\/p>\n

Keywords:<\/strong> electronic document management system; electronic reporting; regulatory and legal acts; electronic document; accounting; taxation.<\/p>\n

References:<\/strong><\/p>\n

    \n
  1. Mokhova, Ju.L., Shaposhnyk, T.M. (2018). Legal principles of electronic document circulation in state authorities. State and regions<\/em>,<\/em> \u21164(64). http:\/\/www.pa.stateandregions.zp.ua\/archive\/4_2018\/23.pdf.<\/li>\n
  2. Nazarova, I.Ja. (2020). Possibilities and functions of electronic document management. \u0415conomic space<\/em>. \u2116<\/em> (159), \u0440\u0440. 166-170. DOI: https:\/\/doi.org\/10.32782\/2224-6282\/159-34.<\/li>\n
  3. Kljucevsjkyj, V. I. (2018). Electronic document flow as an important component of the transparency of the activities of local state authorities. Theory and practice of state administration and local self-government<\/em>. \u2116 2. http:\/\/nbuv.gov.ua\/UJRN\/Ttpdu_2018_2_17.<\/li>\n
  4. Politansjkyj, V. S. (2021). Theoretical and legal foundations of the system of electronic document circulation in Ukraine. Law and society<\/em>. # 1. http:\/\/pravoisuspilstvo.org.ua\/archive\/2021\/1_2021\/6.pdf.<\/li>\n
  5. Verkhovna Rada of Ukraine. (2022). About electronic documents and electronic document flow<\/em>. \u2116 851-IV. https:\/\/zakon.rada.gov.ua\/laws\/show\/851-15#Text<\/li>\n
  6. Verkhovna Rada of Ukraine. (2018). About electronic digital signature.<\/em> \u2116 852-IV. https:\/\/zakon.rada.gov.ua\/laws\/show\/852-15#Text<\/li>\n
  7. Ministry of Justice of Ukraine. (2022).On the approval of the Procedure for working with electronic documents in record keeping and their preparation for transfer to archival storage<\/em>. \u2116 1886\/5. \u00a0https:\/\/zakon.rada.gov.ua\/laws\/show\/z1421-14#Text.<\/li>\n
  8. Verkhovna Rada of Ukraine. (2023). Tax Code of Ukraine<\/em>. \u2116 2755- VI. https:\/\/zakon.rada.gov.ua\/laws\/show\/2755-17.<\/li>\n
  9. Ministry of Justice of Ukraine. (2023). Rules for the organization of record keeping and archival storage of documents in state bodies, local self-government bodies, enterprises, institutions and organizations<\/em>. <\/em>\u2116 1000\/5. https:\/\/zakon.rada.gov.ua\/laws\/show\/z0736-15#Text.<\/li>\n
  10. Verkhovna Rada of Ukraine. (2022). About electronic trust services<\/em>.<\/em> \u2116 2155-VIII. https:\/\/zakon.rada.gov.ua\/laws\/show\/2155-19#Text<\/li>\n
  11. National Bank of Ukraine (2022).On the approval of the Regulation on the use of electronic signature and electronic seal.<\/em> \u2116 78. https:\/\/zakon.rada.gov.ua\/laws\/show\/v0078500-17#Text<\/li>\n
  12. Cabinet of Ministers of Ukraine (2022).Some issues of documenting management activities<\/em>. \u2116 https:\/\/zakon.rada.gov.ua\/laws\/show\/55-2018-%D0%BF#Text<\/li>\n
  13. Verkhovna Rada of Ukraine. (2023). About the peculiarities of providing public (electronic public) services.<\/em> \u2116 1689-IX. https:\/\/zakon.rada.gov.ua\/laws\/show\/1689-20#Text<\/li>\n
  14. Verkhovna Rada of Ukraine. (2021). On the introduction of changes to some legislative acts of Ukraine regarding the accounting of the labor activity of the employee in electronic form<\/em>.<\/em> \u2116 1217-IX. https:\/\/zakon.rada.gov.ua\/laws\/show\/1217-20#Text<\/li>\n
  15. Verkhovna Rada of Ukraine. (2022). About accounting and reporting in Ukraine<\/em>. \u2116 996-XIV. https:\/\/zakon.rada.gov.ua\/laws\/show\/996-14.<\/li>\n
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  17. Ministry of Finance of Ukraine (2023). On the approval of the form of the Report on the use of funds \/ electronic money issued for a business trip or for a report, and the Procedure for its preparation<\/em>.<\/em> \u2116 841. https:\/\/zakon.rada.gov.ua\/laws\/show\/z1248-15#Text.<\/li>\n
  18. Ministry of Justice of Ukraine. (2013). On the approval of the List of standard documents created during the activity of state bodies and local self-government bodies, other institutions, enterprises and organizations, indicating the terms of document storage<\/em>. <\/em>\u2116 578\/5. https:\/\/zakon.rada.gov.ua\/laws\/show\/z0571-12#Text.<\/li>\n
  19. Parkhomenko, A. (2021, May 4). Digital format. Legal practice<\/em>, 17-18 (1218-1219). https:\/\/pravo.ua\/articles\/tsyfrovyi-format\/<\/li>\n
  20. Long-term storage of documents. (2023, February 20).E.Doc.<\/em> https:\/\/medoc.ua\/news\/dovgostrokove-zbergannja-elektronnih-dokumentv.<\/li>\n
  21. The introduction of electronic notary in Ukraine – Nota – has started. (2022, November\u00a03). Kremenets District State Administration<\/em>. https:\/\/kremenets.te.gov.ua\/news\/vprovadzhennya-elektronnogo-notariatu-v-ukrayini-nota-startuvalo.<\/li>\n<\/ol>\n

    [\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]Received:<\/strong> 25 December 2023<\/p>\n

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    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.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
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    [\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]<< Back to contents<\/a>[\/vc_column_text][\/vc_column][\/vc_row]<\/p>\n<\/section>","protected":false},"excerpt":{"rendered":"

    [vc_row][vc_column][vc_column_text] JEL Classification: \u041c10; M40; M49; \u041a 10; \u041a39; \u041d20 DOI: https:\/\/doi.org\/10.31521\/modecon.V42(2023)-06 [\/vc_column_text][vc_column_text]Hanyaylo Oksana, PhD in Economics, Associate Professor of the Department of Accounting and Taxation, National University of Life and Environmental Sciences of Ukraine, \u041ayiv, 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
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