Еволюційний аспект розвитку податкових систем та податкового обліку

The article examines the development of tax systems and tax accounting, starting from their origins in the period of formation of the first states and up to the current stage of digitalisation and internationalisation of tax policy. The article analyses the main historical stages of taxation development, including the transition from random and emergency taxes to stable tax systems, the introduction of progressive taxation, the growth of the social function of taxes and their role in financing government programmes. Particular attention is paid to modern trends such as digitalisation of tax administration, combating tax evasion, environmental taxation and harmonisation of tax policy in the context of globalisation. The research is based on the analysis of scientific works by leading economists and practical experience of reforming tax systems in different countries. The obtained results allow to assess the key patterns of development of tax accounting and determine the prospects for its further transformation in the context of global economic challenges. It is argued that the development of tax accounting plays a key role in ensuring the stable functioning of tax systems, efficient tax administration and transparency of economic processes. The article discusses the main aspects of tax accounting, its integration with the latest digital technologies and adaptation to international standards. The article analyses the peculiarities of tax accounting in Ukraine, its compliance with the requirements of the Tax Code of Ukraine and international financial reporting standards. Particular attention is paid to the impact of tax accounting on economic development, in particular on the achievement of the Global Sustainable Development Goals. The author identifies trends in the harmonisation of national taxation systems with international standards and outlines prospects for further improvement of tax accounting in the context of global economic integration.