DIGITAL TRANSFORMATION OF ACCOUNTING, REPORTING AND TAXATION OF EXPORT-IMPORT OPERATIONS WITHIN THE MODERN FRAMEWORK OF FOREIGN ECONOMIC ACTIVITY MANAGEMENT

Abstract

The article examines theoretical and practical aspects of digitalization of accounting, financial reporting and taxation of export-import operations in the system of foreign economic activity management of enterprises. The role of digital technologies in transforming accounting processes, improving transparency of financial information and enhancing the efficiency of managerial decision-making is substantiated. Modern approaches to automation of accounting processes, implementation of digital reporting and risk management tools are analyzed. Particular attention is paid to the use of ERP systems, financial technologies, blockchain and Big Data as key drivers of digital transformation of accounting systems. The study identifies the main problems of digitalization in the field of foreign economic activity, including insufficient integration of accounting and tax systems, lack of unified approaches to digital reporting, and limited methods for evaluating the effectiveness of digital accounting platforms. It is substantiated that these challenges reduce the efficiency of financial information management and complicate the implementation of export-import operations. A conceptual model of digitalization of accounting in foreign economic activity is proposed, which is based on the integration of accounting, tax and customs information flows into a single digital environment. The model includes input, process and output components and provides automation of accounting processes, improvement of data quality and minimization of financial and tax risks. The practical significance of the results lies in the possibility of applying the proposed approaches to improve accounting systems of enterprises engaged in foreign economic activity and to increase their overall efficiency.