Transforming the Preparation and Submission of Electronic Reports in the Digital Economy

Abstract

This article analyzes the current state and future prospects of electronic reporting systems in the context of the global digitalization of the economy. It examines a three-dimensional model of digital transformation in accounting that encompasses organizational, technical, and human aspects. The article systematizes a technological algorithm for preparing and submitting reports based on the principles of end-to-end automation and feedback. A comparative analysis of leading domestic IT solutions (M.E.Doc, SOTA, State Tax Service Electronic Office, Vchasno. Zvit, Dilovod) was conducted, allowing them to be classified by level of mobility, integration with electronic document management systems, and scope of functionality. A trend toward the dominance of cloud technologies and integrated ecosystems was identified. An optimized model of electronic interaction between business entities and regulatory authorities based on API interfaces was substantiated and detailed, ensuring increased process efficiency and minimization of regulatory risks.