FORMATION OF ACCOUNTING POLICIES OF SMALL BUSINESSES UNDER THE INFLUENCE OF CHANGES IN TAX ADMINISTRATION AND SECURITY CHALLENGES

Abstract

The article is devoted to the study of current challenges in tax administration and the formation of accounting policies of small business entities in the context of strengthening fiscal control and increasing security risks. The relevance of the topic is due to the transformation of tax legislation in the post-war period, the return to pre-war tax rates, the resumption of tax audits, and the need to adapt accounting approaches to new economic realities. Small business entities, which before the full-scale invasion provided over 80% of employment in the entrepreneurial sector and formed about 55% of the country's gross domestic product, faced the need to simultaneously adapt to security threats and fulfill the growing fiscal requirements of the state. The purpose of the article is to identify directions for improving tax administration and accounting policies of small enterprises, taking into account security challenges and fiscal priorities of the state, as well as to develop practical recommendations for minimizing tax risks in the activities of small enterprises. The research uses methods of system analysis, comparison, generalization and structural-logical modeling, which allowed a comprehensive assessment of the impact of security factors on the organization of accounting and tax work. As a result, key problems in the field of tax administration of small businesses have been identified: inconsistency of accounting and tax approaches, increased fiscal burden after the abolition of wartime benefits, imperfection of tax compliance mechanisms, limited resources of small enterprises to adapt to changes in tax legislation. The directions for optimizing the accounting policy of small enterprises aimed at minimizing tax risks and increasing the information security of accounting data are proposed, in particular: digitalization of accounting processes using cloud technologies, implementation of electronic document management, strengthening internal control and ensuring information security. The results of the study can be used by small business entities in the formation and revision of accounting policies, by state authorities in improving tax legislation in terms of its adaptation to the needs of small businesses, as well as by scientists in further study of accounting and taxation problems of small enterprises in conditions of instability.