Perspective model of electronic tax document flow

Authors

  • Xiao Lixia Belarusian State University, Niezaliežnasci Avenue, 4, 220030, Minsk, Belarus

Keywords:

tax system, taxation process, tax document management, tax accounting, tax structures

Abstract

The article presents the author’s model of introducing tax documents. The results and step-by-step process of the electronic tax accounting system are described. The detailed scheme of a control system of electronic tax document flow is submitted. States the specificity and peculiarities of implementation of electronic document management system, consider steps to ensure the functionality of electronic tax records.

Author Biography

  • Xiao Lixia, Belarusian State University, Niezaliežnasci Avenue, 4, 220030, Minsk, Belarus

    postgraduate student at the department of corporate finance, faculty of economics

References

  1. Zenkova M. V. [Development of tax accounting in a control system of the commercial organization] : avtoreferat dissertatsii… kandidata ekon. nauk : 08.00.12. Rostov-on-Don, 2014 (in Russ.).
  2. Kruglyak Z. I., Kalinskaya M. V. [Nalogovyi uchet i otchetnostʼ v sovremennykh usloviyakh]. Moscow : Infra-M, 2015 (in Russ.).
  3. Safonova M. F. Modelling of tax accounting for information security internal audit tax costs. Transp. delo Ross. 2015. No. 5. P. 107–110 (in Russ.).
  4. Zolochevskaya E. Y. [The Concept of communication elements of registration-tax system the economic]. Orel : OrelGTU, 2011 (in Russ.).
  5. Bashkatov V. V. [Tax calculations in system of management accounting] : avtoreferat dissertatsii… kandidata ekon. nauk : 08.00.12. Krasnodar, 2013 (in Russ.).

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Published

2018-10-28

Issue

No. 2 (2017): Journal of the Belarusian State University. Economics

Section

H. Public Economics

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How to Cite

[1]
Lixia, X. 2018. Perspective model of electronic tax document flow. Journal of the Belarusian State University. Economics. 2 (Oct. 2018), 46–52.