Problems of tax accounting under transformational processes in the national economy

Анотація

Introduction. The development of economic relations in Ukraine, the sharp decline in state revenues, and the budget deficit have led to a reassessment of the relationship between government and business, highlighting the challenges of tax planning, accounting, and control. Under these circumstances, the modernization of the national economy and the maintenance of necessary budget revenues occur simultaneously with an increasing tax burden on businesses. The existing accounting system alone is no longer sufficient to meet taxation requirements. This shortcoming, along with contradictions between financial and tax accounting systems, has necessitated the development of a dedicated tax accounting system. Methodology. The study employs general scientific and specialized research methods. To clarify the essence of tax accounting and identify contradictions between different types of accounting, methods of theoretical generalization, causal analysis, systems approach, induction, deduction, analogy, concretization, historical and logical analysis, and synthesis were applied. Results. Several possible scenarios for the future development of tax accounting are considered: further separation of tax and financial accounting; refinement and amendments to the existing tax legislation to align tax accounting with financial reporting based on accounting principles; improvements in Ukrainian legislation regulating financial accounting to integrate tax reporting while maintaining primary documentation as a fundamental aspect of tax accounting; and complete integration of financial and tax accounting systems. Each of these options presents advantages and challenges that require careful evaluation to improve the efficiency and transparency of tax administration.

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