Digitization tools as a basis for improving the accounting and taxation of an agrarian enterprise

Abstract

The article examines the theoretical-methodical and applied principles of digitalization of accounting and taxation in an agrarian enterprise amid increasing information volumes, more complex economic processes, and the need for operational information support for management decisions. It is substantiated that the digitalization of accounting and tax activities should be considered not only as the automation of individual operations, but as a complex process of forming an integrated information environment of the enterprise. The main digitalization tools include primary accounting, electronic document management, accounting and tax accounting, electronic reporting, digital control, analytics, and management. The peculiarities of their application in the agricultural sector are defined by production seasonality, the territorial dispersion of economic processes, the large volume of primary documents, and the need to record production data in real time. The study proposes a conceptual model for the integrated digitalization of accounting and taxation in an agrarian enterprise, establishing consistent relationships among primary accounting, electronic document flow, a single information base, accounting and tax accounting, electronic reporting, digital control, BI analytics, and management decisions, with feedback loops. The study proposes guidelines for evaluating the effectiveness of digitization based on time, quality, cost, tax, information, management, and personnel criteria. The study identifies the main risks of digital transformation and proposes a step-by-step implementation approach. The study shows that integrating digital tools improves the efficiency and reliability of accounting and tax information, reduces labor intensity and tax risks, and improves the quality of management decisions. Keywords: digitization; accounting; tax accounting; agricultural enterprise; digital tools; electronic document management; tax reporting; digital control; information support; management decisions.