Hordiichuk M. The legal regulation of electronic document management in the sphere of taxation

The thesis is devoted to the research of providing electronic document management in the tax and customs authorities. The work analyses such new concepts for the legal science as "electronic document", "electronic document management", "electronic declaration", "electronic digital signature" and others. It was concluded that electronic document can perform all functions of a paper document. To perform all functions that are relied on electronic document, electronic digital signature is used; it is an analogue of a handwritten signature. The author of the thesis defined, summarized and analyzes laws and regulations, which provide the functioning of electronic document management in the sphere of taxation. Considerable attention is paid to the grounding of proposals for the improvement of national legislation that regulate electronic document management in the tax and customs authorities.