DIGITALIZATION OF THE TAX ACCOUNTING SYSTEM IN THE CONDITIONS OF INTEGRATION AND MODERNIZATION OF THE ECONOMY
The article reviews the development of the tax accounting system in the conditions of integration, modernization and digitalization of the economy. The history of the formation of national accounting systems shows that at a certain stage of economic development, all States are faced with the distribution of the interests of the state and the owner, as well as the distribution of various fi nancial, tax and management reports. The rational accounting requirement determines the feasibility of its organization as a unifi ed accounting information system based on integration into the organization and eff ective relations of various types of accounting. In defi ning the communication interaction of fi nancial and tax statements as a subsystem of the corporate accounting system, it should ensure the relative independence of the organization of the accounting process from a certain type of reporting.