Трансформація політики, інструментів і технологій обліку та оподаткування в умовах цифрової економіки

Abstract

The article substantiates the role of digital technologies in the transformation of accounting and taxation systems. The analysis of the process of automation of the sphere of accounting and tax administration is carried out. The possibilities and effects of implementation technologies such as artificial intelligence, machine learning, cloud technologies, Big Data for predictive and prescriptive analytics, process optimization, risk assessment, cost reduction, clustering and segmentation of taxpayers, and so on are characterized. Considering the significant innovative potential and high cryptocurrency activity in the world, an analysis of legitimacy of the cryptocurrency, differences in the approaches to accounting for transactions and taxation of results of cryptocurrency activities is carried out. The main problems are identified and recommendations are given for the regulation, accounting and taxation of cryptocurrency in Ukraine.

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