THE ROLE OF DIGITAL TRANSFORMATION OF ACCOUNTING AND TAXATION IN THE RECOVERY AND SUSTAINABLE DEVELOPMENT OF ENTREPRENEURSHIP IN UKRAINE
Abstract
The article provides a comprehensive analysis of the role of digital transformation of accounting and taxation as a key driver of economic recovery and sustainable development of entrepreneurship in Ukraine under conditions of global digitalization and wartime challenges. It is substantiated that the transition to a digital model of financial and tax administration, based on the principles of Tax Administration 3.0, ensures the integration of tax processes into real-time business operations, enhances transparency, and increases the reliability of financial information. Particular attention is paid to the transformation of accounting into an integrated information and analytical system that supports managerial decision-making through the use of automated accounting systems, cloud technologies, big data analytics, and digital platforms. The study examines the current state of digital tax administration in Ukraine, including the development of electronic taxpayer services, e-audit, SAF-T UA implementation, and electronic fiscalization of transactions. It is demonstrated that these tools contribute to reducing transaction costs, minimizing human factor risks, improving tax compliance, and strengthening fiscal capacity. The paper also highlights the role of modern accounting software and ERP systems in ensuring the automation of financial processes, integration of accounting and tax data, and the continuity of business operations, especially in the context of territorial mobility and infrastructure disruptions caused by war. It is argued that digital transformation has a multidimensional impact on sustainable entrepreneurship, including economic (efficiency and competitiveness), social (transparency and trust), and environmental (reduction of paper-based processes) effects. The integration of digital accounting and taxation systems forms a unified information environment that enhances business resilience, supports innovation, and facilitates the implementation of ESG-oriented approaches. At the same time, the study identifies key barriers to digital transformation, such as cybersecurity risks, lack of qualified personnel, and uneven digital literacy. The findings confirm that further development of digital financial infrastructure is essential for strengthening economic stability, improving public governance, and ensuring long-term sustainable growth of entrepreneurship in Ukraine.
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