Digital technologies in accounting and taxation: some issues from Russian literature and experience

DOI

10.2991/ies-18.2019.29How to use a DOI?

Keywords

audit, digital economy, taxation, trust digital technologies, blockchain

Abstract

The article examines the prospects for the use of modern digital technologies, such as blockchain, in accounting, auditing and taxation. Also, the practice of applying digital technologies by Russian tax authorities analysed in the article as a possible basis for the introduction of blockchain in tax administration.

Copyright

© 2019, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Iurii Guzov
AU  - Genrietta Soboleva
AU  - Diana Artemova
PY  - 2019/11
DA  - 2019/11
TI  - Digital technologies in accounting and taxation: some issues from Russian literature and experience
BT  - Proceedings of the Third International Economic Symposium (IES 2018)
PB  - Atlantis Press
SP  - 258
EP  - 263
SN  - 2352-5428
UR  - https://doi.org/10.2991/ies-18.2019.29
DO  - 10.2991/ies-18.2019.29
ID  - Guzov2019/11
ER  -