2023 96 97        
2022 90 91 92 93 94 95
2021 84 85 86 87 88 89
2020 78 79 80 81 82 83
2019 72 73 74 75 76 77
2018 66 67 68 69 70 71
2017 60 61 62 63 64 65
2016 54 55 56 57 58 59
2015 48 49 50 51 52 53
2014 42 43 44 45 46 47
Submit your article

Issue № 83. December 2020

State Regulation of Intercorporate Electronic Document Interchange: World Experience

Anastasia A. Shpakova

Junior Researcher, the Centre for Studies of Competition and Economic Regulation, The Russian Presidential Academy of National Economy and Public Administration, Moscow, Russian Federation; Leading Economist, Faculty of Economics, Lomonosov Moscow State University, Moscow, Russian Federation.
ORCID ID: 0000-0003-1467-5220

The article is devoted to the analysis of approaches to government regulation of intercorporate electronic document management (EDI) in different countries. There is increasing trend of EDI development and implementation in many countries including Russia. In our country EDI spreading face some obstacles and public administration has to choose the direction of its development and implementation. The aim of the study is to formulate comprehensive understanding of EDI state regulation in different countries, to compare the main approaches and to assess the potential of its adaptation for Russian practice. The sources of data for this study were the regulatory legal acts of different countries, research and analytical reviews, scientific articles. The following directions of state EDI regulation are considered: ensuring the legal significance of documents, elaborating standards for electronic documents, harmonizing national approaches and international practice, participation of tax authorities in organizing and stimulating the spreading of EDI. The main approaches to determining the legal significance of electronic documents are highlighted and the models of tax authorities’ participation in electronic invoicing are described in the article. A description of the phased implementation of mandatory EDI is proposed. As a result of the study, opportunities for adapting world experience for Russian practice were proposed: the conditions for the adoption of electronic document standards, the involvement of tax authorities in the electronic invoicing, the specifics of the transition to the EDI mandatory using the issues of attracting small and medium-sized businesses and increasing confidence in electronic document management.


Intercorporate electronic document interchangeEDI, regulation of electronic document circulation, legal significance, electronic invoice, digitalization of tax regulation.

DOI: 10.24411/2070-1381-2020-10111

No material published in this journal may be reproduced in print or in electronic form without a link to "E-journal. Public Administrarion".
119991, Room A-710, Shuvalovskiy building, Lomonosov Moscow State University
(27/4, Lomonosovskiy Avenue); phone: +7 (495) 930-85-71
Copyright © 2015 SPA MSU