Principles of building a new ecosystem: social, economic and legal aspects
- Author:
- Soslanbek S. Mollaev
- Work direction:
- Глава 5
- Abstract:
- The chapter examines the Unified Tax Account (UTA) as a factor in the structural restructuring of an organization's settlement process with the budget and as an example of regulation-driven business process reengineering. The transition from individual tax payments to a single balance and a legislatively established procedure for distributing funds affects tax and accounting, treasury planning, information exchange, and reconciliation procedures. The new architecture limits an organization's allocational autonomy in conditions of insufficient liquidity. The concept of reengineering reconciliation debt is proposed as an adaptation gap between an organization's internal data and the UTA balance, requiring resources to identify and resolve discrepancies. The UTA is considered as a mandatory level of the Federal Tax Service's digital ecosystem, with tax monitoring representing a deeper level of digital integration. The conclusion is drawn that regulatory reengineering is iterative in nature, in which changes to the external architecture of tax administration necessitate subsequent adaptation of an organization's internal business processes and information systems.
- Keywords:
- tax monitoring, business process reengineering, tax settlements, unified tax account, unified tax payment, digitalization of tax administration, reconciliation reengineering debt, allocative autonomy, accounting information systems
Principles of building a new ecosystem: social, economic and legal aspects