Issue № 83. December 2020

State Regulation of Intercorporate Electronic Document Interchange: World Experience

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.
E-mail: aa-shpakova@mail.ru
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.

Keywords

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

DOI: 10.24411/2070-1381-2020-10111