Information support for tax reporting formation in Ukraine

Анотація

Introduction. Information is one of the key factors driving the development of modern society. However, not all information is valuable—only accurate, relevant, and comprehensive data can be considered useful. Accounting serves as the foundation for a dynamic management model of an economic entity. Its strength lies in the organic interconnection and interdependence of statistical, operational, managerial, financial, and tax accounting. However, a major drawback is the fragmentation of information across these systems, which serves different purposes and is intended for distinct groups of stakeholders. Methodology. The study employs the historical method to examine the origins, formation, and evolution of tax accounting as an information source. A dialectical approach is applied to explore the theoretical and methodological foundations of tax accounting. General scientific methods such as analysis and synthesis, induction and deduction are used to investigate conceptual approaches to defining the economic essence of tax accounting. Results. It is demonstrated that imposing a moratorium on changes to accounting and tax legislation would be advisable only after the national economy reaches a more stable phase of development. Furthermore, restrictions on amendments to the regulatory framework governing accounting should not be introduced until reforms related to the adaptation of national accounting standards to IFRS are completed. The moratorium should only apply to legislative changes that could deteriorate the financial position of economic entities and/or contribute to increased social tensions within society.

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