title: Digital perspectives of document management will allow to expand the use of automation and robotization in accounting and tax accounting
abstract: The article discusses the prospects of using electronic documents and electronic document management in accounting and tax accounting. Changes in this area will lead to a new procedure for the formation and organization of registration of primary documents, internal documents and reports of economic entities. An electronic document can become a generalizing document for counterparties within the framework of the fact of economic activity. The use of electronic documents and electronic document m
journal: Vestnik Universiteta