The article considers the evolution of accounting system in context development digital economy. reasons for decline functionality modern conditions and factors determining its further are marked out. content main directions transformation is revealed, they include following: emergence new types a change their significance purposes managing an organization; changes methodology; reorganization o...

This research focuses on factors that influence the competitive advantage of sustainable digital economy. Digital economy helped to speed up exchange information flows which, in turn, impacted creation new forms business and socio-economic interactions. Such sectors as banking finance or hospitality services are all influenced by advancements include sharing Blockchain technology its related ap...

This paper explores the association between informal economy and adoption of central bank digital currency (CBDC) by end users, namely households businesses. Our findings suggest that CBDC may not be widely accepted users in presence a sizable which cash is primary method payment. can decrease informality, but this effect becomes weaker countries with larger economies. Tax reduction interest ra...

This article considers the concept of «digital economy», which many countries world are interested in creating. The characteristics digital economy, is based on trade using Internet, clarified. role economy as a factor investment and innovation growth revealed. Special emphasis placed development modern Kazakhstan. Kazakhstan’s approaches to identified, ways its creation Kazakhstan analyzed. Co...