A fundamentally new concept is proposed on how to create a government
electronic platform to be shared by the companies and the government regulatory
institutions. Commercial and fiscal software applications are executed on the servers
within the state network. Applications are run through the remote data access via
Internet services based on cloud computing. Database of each taxpayer is available both
to the company and the respective fiscal services. The commercial applications are used
by every taxpayer to register all of the corporate accounting operations. The fiscal
applications are used by the government bodies to control the tax financial
operations and to calculate and withdraw taxes directly on the basis of accounting
information. The implementation of the proposed system will considerably decrease the staff, computers and software, will speed up the commercial 低碳明星家庭评选大学生暑期社会实践活动
interaction and exclude the possibility of carrying out the illegal operations. The number
of the regular employees in the tax and other government bodies will be reduced. The
creation of proposed system will help quickly overcome the shadow economy and the
corruption, especially in the developing countries and in the countries of former Soviet
Union. 1. Introduction
st
The 21 century is the era of the information economy. The democratic states
worldwide have a unique opportunity to implement effective software technologies of
the new generation on a large scale, along with the hardware of high calculation
capacity, and the secure means of data transmission. These technological advances can
revolutionize the economic sphere of life and influence it as much as the new
optimization methods, game theory, operations research, statistics, etc completely re-
th
defined the economical science in the second half of the 20 century.
A conceptually new uniform government distributed information platform for
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the purposes of financial accounting and control (hereinafter FINAC) is proposed , with
a view to serve two main purposes. Firstly, to automate the financial accounting for the
taxpayers (companies and organizations) and, secondly, to meet the needs of the
government regulatory bodies in financial control and calculation and collection of
taxes (including duties and other fees and charges).
2. The key aspects of the proposal
FINAC is a nationwide state network with the hub servers where functionally
necessary applications (services) are executed, and
the accounting databases of the taxpayers are stored. Only the information in these
databases is the property of the respective companies, whereas the hardware and 2418