Interconnection between electronic commerce and logistics in the context of their accounting and taxation

Abstract

In the context of intense competition in electronic business, logistics plays a key role in ensuring the continuity of goods and transport flows and in meeting consumer needs. Integration of logistical, commercial, and informational flows requires an effective . accounting framework for managing e-business operations. The need to scientifically substantiate the role of accounting as an informational intermediary between e-commerce and logistics under the conditions of the digital economy defines the relevance of this study.