CURRENT ISSUES OF GENERAL TAX AND ACCOUNTING IN THE CONTEXT OF LEGISLATIVE CHANGES

. . , . . ., , . . , () , D1 " ", . . , () , D1 " ", In the current context of dynamic transformation of national legislation, driven by both internal reforms and external challenges, the system of taxation and accounting in Ukraine is undergoing significant changes.The constant updating of the regulatory and legal framework-aimed at adapting to European standards, achieving the state's fiscal goals, digitalizing accounting processes, and enhancing the transparency of financial reporting-creates numerous challenges for business entities.In this context, issues of effectively aligning tax and accounting systems, avoiding the dual interpretation of legislative provisions, and enabling enterprises to adapt to a constantly evolving regulatory environment are becoming particularly relevant.The results of the study indicate that the current issues of general tax and accounting practices amid legislative changes are associated with a significant number of pressing challenges and difficulties faced by domestic enterprises and their accounting departments.The fundamental discrepancy between tax and accounting systems represents a key obstacle to the formation of transparent and reliable financial reporting.The focus of tax accounting on fiscal objectives and the formal aspects of transactions contradicts the principles of accounting, which are aimed at reflecting the economic substance of business activities.Frequent and often unsystematic changes in legislation place a significant administrative burden on enterprises, complicate the automation of accounting processes, increase the risk of errors, and require substantial resources to monitor and implement new regulations.The vagueness and ambiguity of legislative provisions lead to legal uncertainty, multiple interpretations, and a heightened risk of tax disputes and penalties, even when accounting is conducted in good faith.To address the identified issues in general tax and accounting practices, it is necessary to: harmonize tax and accounting systems, enhance the stability and predictability of legislation, and ensure the clarity and unambiguity of legal provisions.