Keywords
accounting
principles of the tax accounting system
tax index
economic stabilization
How to Cite
Abstract
The purpose of the study is to highlight the impact of tax legislation on the accounting and analytical activities of enterprises and develop recommendations for its improvement. In the process of scientific research, the following general scientific methods were used: an analytical method to consider the components of tax legislation and its impact on the accounting and analytical activities of business entities; a systemic approach to assess tax legislation as a complex phenomenon that affects economic processes, and a statistical method to assess the tax burden on enterprises according to the European Business Association. During the study, the authors identified the main aspects of the tax accounting system and accounting and analytical activities of a business entity. It was established that an effectively functioning tax accounting and analytical system, through the impact of taxes on the management of income, expenses and final results, indirectly affects all activities of business entities, it has an impact on making management decisions and, as a result, on increasing the effectiveness and efficiency of the financial and economic activities of the enterprise. The authors analyzed the tax index of Ukraine for 2024 and the results of a survey of tax experts on the assessment of the tax legislation of Ukraine and the changes that occurred during 2024. The study examined a set of tax changes aimed at supporting business entities and stabilizing the economy during the period of martial law, which was introduced by the government over the past two years. The authors proposed recommendations for increasing the efficiency of accounting and analytical activities of business entities in the context of tax legislation.
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