ELECTRONIC DOCUMENT MANAGEMENT IN THE FINANCIAL SECTOR OF THE RUSSIAN FEDERATIONH
The system of development of electronic document management in the Russian Federation is very relevant. This system contributes to the strengthening of control over the receipt of income in the budget system of the Russian Federation and the reduction of shadow turnover in the country. The Concept of the development of electronic document management in economic activities has been approved, and with the development of electronic document management, the system of interaction is changing, instead of the state and the economic entity, a system is being created between the economic entities themselves, which will create a basis for the formation of financial settlements between companies and their transfer to regulatory authorities, primarily the tax authorities of the Russian Federation to ensure timely receipt of tax payments to different levels of budgets, reducing business costs and, as a result, improving the state economy. An important place in the electronic document flow was taken by the submission of tax reports, declarations in electronic form, as well as the procedure for state registration of individual entrepreneurs. In 2021, the system of introducing electronic document management for value added tax continues to expand, including when maintaining invoices between business entities, submitting reports on the forms of RSV, 2-NDFL and 6-NDFL, reporting to the Pension Fund of Russia, the Social Insurance Fund, as well as submitting small business balance sheets to the tax inspectorate. This year, the Federal Tax Service plans to motivate the creation of a unified electronic document management system for business, which will simplify tax administration procedures.