Role of accounting and control system in taxation of agricultural enterprises under martial law

Under martial law, Ukraine’s agricultural sector faces significant challenges, including an unstable tax burden, changes in legislation and difficulties in accounting. The accounting and control system plays a key role in ensuring the transparency of the financial activities of agricultural enterprises, optimising tax liabilities and minimising fiscal control risks. The study aimed to determine the role of the accounting and control system in the taxation of agricultural enterprises during the war and to develop proposals for its improvement. Based on the results of the study, the study defined the role of the accounting and control system in the taxation of agricultural enterprises under martial law and developed practical recommendations for its optimisation. The study provided an analysis of legislative changes, a comparative analysis of tax mechanisms, and the results of a survey of enterprises participating in the Territory of High Tax Confidence project. The study established that under martial law, the efficiency of the accounting and control system directly affects the ability of enterprises to fulfil tax obligations, reduce risk of penalties and maintain financial stability. The author proposed approaches to adjusting the accounting and control system to minimise tax risks, reduce the financial burden and adapt to changes in tax regulation. The results of the study can be used by agricultural enterprises to improve the accounting and control system, as well as by government agencies in developing tax initiatives aimed at supporting businesses in crises. Recommendations are aimed at digitalising the accounting system to reduce administrative burden and increase the sustainability of the agricultural sector.