Income tax: problematic issues of accounting and taxation

The article provides information on income tax, namely some changes in the Tax Code for 2024, as well as problematic tax issues that arise for practicing accountants. When performing this work, methods of comparison, analysis were used. The purpose of this work is to reveal problematic issues that require detailed study. This topic is always relevant in the accounting system, since constant changes in the tax code require detailed attention. The importance of studying this topic is that many accountants are looking for answers to questions regarding taxation, and this article will help to understand some of the many aspects that have arisen.