Blockchain technologies in the field of accounting, taxation and financial audit control: opportunities or threat?

UDC 336.02

Authors

Arkauti V.V., Eleskhanova A.K., Skaev D.M.

Abstract

This article examines the current issues of blockchain technology in the field of accounting, taxation and financial audit control as a special technology that opens up new opportunities for various economic entities. The emphasis is placed on the generalization and systematization of the available data; forecasts of the use of blockchain technologies in the formation of new markets related to the digital economy are presented. It is shown that in the context of the implementation of the digital economy in Russia, the blockchain as a special technology provides advantages in the form of saving resources and time to various economic entities in the field of accounting, taxation and financial audit control during their financial transactions.

Keywords

digital economy, digitalization of business processes, blockchain technology, accounting, financial control, taxation, the Federal Tax Service, tax authorities, taxpayers, tax returns, consulting, audit, audit firms.