TRANSFORMATION OF ACCOUNTING AND TAX ADMINISTRATION OF LOGISTICS ENTERPRISES IN THE CONDITIONS OF STRUCTURAL MARKET DEFORMATION

Abstract

The relevance of the chosen research topic is primarily predetermined by the unprecedented global macroeconomic and geopolitical shocks that have fundamentally disrupted the traditional architecture of the transport market. The structural deformation of logistics supply chains, caused by the blockade of seaports and the rapid reorientation of massive cargo flows toward land borders, has led to a radical change in the operational modality of enterprises. The purpose of this scientific article is to develop comprehensive recommendations aimed at the modernization of accounting systems and tax administration mechanisms for logistics operators operating under extreme operational stress. The methodological basis encompasses a wide range of scientific methods. Logical generalization, structural analysis, and system approach were applied to investigate the consequences of the transition to a high-frequency land transportation model. Empirical modeling explicitly demonstrated the impact of overhead cost allocation methods. The main results of the conducted research clearly illustrate that the traditional accounting paradigm, which heavily relies on the primitive method of accumulating operational costs in a single pool, has completely lost its analytical relevance and economic justification. It was proven that this outdated approach fundamentally distorts the calculation of transportation costs and masks the real profitability of specific logistics routes. Consequently, the necessity of an immediate transition to the highly effective job order costing methodology was thoroughly substantiated, providing management with accurate insights into the marginality of each specific freight operation. Moreover, the study uncovers a deep algorithmic conflict between the economic essence of the freight forwarding business and the rigidly programmed criteria of the automated tax risk monitoring system, which erroneously identifies the legitimate transformation of transportation input codes as a fraudulent manipulation of tax credits. The practical value of the obtained results lies in the formulation of actionable solutions to eliminate the identified institutional bottlenecks and prevent massive, unjustified blockages of tax invoices that cause severe liquidity shortages across the entire supply chain. The proposed concept of introducing a specialized status of a qualified freight forwarder within the tax monitoring algorithms offers a viable mechanism to automate the unblocking of legitimate tax invoices. Additionally, the seamless integration of optical character recognition technologies and electronic consignment notes into the fiscal monitoring ecosystem is strongly recommended to ensure transparent, risk-oriented control.