ELECTRONIC DIGITAL SIGNATURE: ACCOUNTING AND TAXATION ASPECTS
Journal Title: Науковий вісник Ужгородського національного університету. Серія: Міжнародні економічні відносини та світове господарство - Year 2018, Vol 18, Issue 1
Abstract
The economic essence and peculiarities of the use of electronic digital signature have been explored, which proves the importance of its use in modern conditions. The scheme of using the electronic digital signature is substantiated, which makes it possible to clearly see the features of its practical application. The disputed issues of accounting and tax mapping of electronic digital signature are considered and it is proved that electronic digital signature is an asset.
Authors and Affiliations
N. V. Gliebova
Keywords
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