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Мета роботи: обговорення переваг та недоліків різних цифрових інструментів системи контролю в Е-бізнесі. Метод дослідження: використано загальнонаукові та спеціальні методи дослідження, метод експертних оцінок. Практична цінність дослідження: систематизовані: інструменти моніторингу та аналізу відвідуваності сайту, аналізу змісту сайту, збору та аналізу поведінкових даних користувачів, електронного контролю документообігу та транзакцій, автоматизованого контролю фінансової звітності тощо. Ці інструменти дозволяють контролювати різні аспекти електронного бізнесу та виявляти можливі порушення в роботі бізнесу. Цінність дослідження: виділяються проблемні питання: (1) яким чином інструментами цифрового контролю можна забезпечувати впровадження інноваційних рішень та стратегій, зокрема, залучати та зберігати клієнтів, аналізувати ринок та конкурентну ситуацію, а також робити більш точні прогнози попиту на товари і послуги; (2) якими інструментами цифрового контролю можна додатково зменшувати витрати на зберігання та управління запасами, що може дозволити підприємствам знизити витрати та підвищити ефективність управління ланцюгом постачання. Тип статті: теоретична.

Blockchain is a modern, influential technology that is already transforming organizations and their business models in all business processes, including accounting and auditing. The article identifies and analyzes the risks of blockchain application in accounting and audits of fuel and energy companies. Areas of application of blockchain in accounting and auditing of fuel and energy companies have been determined, which include - integration of cryptocurrency into the accounting system of an energy company, creation of smart contracts, certification of renewable energy sources, automation of accounting and document flow, operational management of energy company assets, accounting of accounts consumption of energy and fuel resources. The risks of using blockchain technology in accounting and auditing of fuel and energy companies are systematized, which are grouped according to the following directions: high requirements of blockchain for energy consumption, lack of sufficient knowledge and skills of accountants in working with blockchain, technical, accounting and auditing problems. An example of choosing an economic risk management strategy of an energy company using maximax, Bayes, Laplace, Wald, Savage, Hurwitz criteria has been developed. The results of the research can be useful for accountants, auditors and managers of fuel and energy companies during the implementation and use of blockchain technology in practical activities.

It is impossible to imagine the functioning and development of the state and society without the use of digital technologies. This research is topical because of the need to solve the problem of modernizing the tax control system through the introduction of modern digital product. The aim of the study was to assess the impact of digital technologies on the organization of control over tax liability settlements of state-financed institutions in the general fiscal discipline system. Budgetary institutions of the EU-27 were selected as the object of research. General research methods and specific methods of accounting and control of tax liabilities in budgetary institutions were used: Pareto analysis; cluster analysis of EU countries by fiscal discipline level. The study grouped European experience with the use of national digital tax control systems in the EU-27. As a result, five levels of digital tools in fiscal control were identified – from the simplest “E-file” to a fully automated control system “E-access”. The study proved a direct relationship between the extent at which digital technologies are applied in the control of tax liabilities and the level of fiscal discipline in the country (r = 0.828710). The clustering of the EU-27 countries by the method of average group value for compliance with the fiscal discipline confirmed the cophenetic correlation between the fiscal discipline violation rate and the total averaged amount of taxes paid by budgetary institutions for 2019–2021 (r = 0.867331). The study is analytical and managerial in nature, its results assess the contribution of the digital component in the overall decision-making system. The study is particularly useful for analysing the achievements, challenges and opportunities for digital transformation of the tax control system of the EU-27 in the field of control over public finance management.