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Recent years have been characterized by significant fluctuations in the economy due to the influence of external factors, such as the pandemic, which significantly affected the economy of Ukraine, and the full-scale invasion of Russia. Value added tax is an essential part of the state budget revenues, which was also subject to constant changes under the influence of these circumstances. During this period, both business practices and legislative initiatives underwent significant changes. The article analyzes revenues to the state budget over the past five years, identifies important components in the structure of filling the state budget, and defines the value added tax as the main revenue part of the state. The tax under study directly depends on external and internal factors that affect the economy and the state in general, and a large number of changes occur due to the pressure of such factors on the functioning of the state and citizens who conduct their activities both in the middle of the country and with foreign counterparties. The latest changes regarding the procedure for registration of VAT payers, changes in VAT rates, both in the general and simplified taxation systems, in relation to VAT benefits, VAT in export and import transactions, the application of fines for violation of VAT legislation, as well as the preparation of tax returns were considered. invoices and tax declaration with VAT. It is taken into account that each country independently regulates the legislation on the tax burden, taking into account the peculiarities of its economic situation, therefore the experience of other countries is taken into account. It was emphasized that the reform of the taxation system should ensure not only an increase in revenues to the state budget, but also should be acceptable to citizens as direct tax payers.

The study explores the formation of the information industry in Ukraine and identifies the application of information technology in organizing and conducting accounting by various economic entities. The authors established that digitalization of accounting indicates a transition from traditional accounting methods to the use of digital technologies and electronic systems. For the effective implementation and management of accounting digitalization processes, several key disciplines are recommended for preparing future accountants and the skills they will acquire while studying these disciplines. The main principles of organizing accounting using information technology are characterized, including the selection of appropriate accounting software, data security, integration with other systems, staff training, automation of accounting processes, compliance with current legislation, monitoring, and analytics, as well as technical support. The study highlights drawbacks that may arise when using accounting software, such as insufficient harmonization with international standards, the need for constant updates, high costs of accounting software, complex licensing and registration procedures for software products, lack of uniform standards for all industries, cybersecurity, and uncertainties in taxation. The conclusion is drawn that the unquestionable advantages of using digital technologies in accounting impact the increased qualifications required for accounting professionals and necessitate changes in the company’s management structure, recruitment of new personnel, and training of existing staff.

In the course of the research, the consequences of improperly organized workflow at the enterprise were determined. The role of the state in regulating information and documentary relations in Ukraine is emphasized, but at the same time there is a lack of a comprehensive approach in the development of legal norms concerning electronic document flow. The basic principles and tasks of electronic document management are highlighted. It was underlined that the use of an electronic document management system involves a number of risks to the accounting procedure: the absence of a clear delineation of the duties and responsibilities of the employees of the enterprise; weak system of protection against unauthorized access to the database or lack thereof, the need to provide antivirus protection of information, as well as the qualifications of accounting employees (insufficient training of company staff). It is concluded that the procedure for transferring primary documents in electronic form to other entities needs to be regulated, as well as to establish safeguards and control measures concerning the powers of use and access to electronic documents and electronic signatures. The following measures are proposed to organize the circulation of documents in the conditions of information and computer technologies: providing in the normative documents at the state level the possibility of compiling primary documents and accounting registers in electronic form and obligatory making copies of such documents on paper for other participants of business transactions and on the requirement of control bodies in accordance with the current legislation of Ukraine; to regulate the order of transmission of primary documents in electronic form, to ensure their long-term storage; establish safeguards and control over the movement and use of electronic documents and electronic signatures.

The components of export operations, in particular, the export of goods and services, are considered. Their dynamics for 2013–2018 is investigated, the main tendencies of volumes of supply of goods and services to non-residents are determined. The primary documents are researched, on the basis of which the economic transactions of export in the accounting system are reflected. The features of recognition of income in the sale of goods and services to non-residents are determined. It is determined at which accounts export operations are displayed. The peculiarities of taxation of value added tax on the export of goods and services are established. Common and distinctive features of accounting and taxation of such transactions are revealed. The algorithm for determining the VAT rate for the provision of non-resident services is developed. The features of export of goods and services and their influence on accounting and taxation are generalized. The article systematizes the regulatory requirements for the method of displaying export transactions in accounting in order to reduce the number of accounting errors.

The audit of goods is the largest part of the retail audit program, and therefore requires special attention. The article investigates topical issues of conducting the audit procedure for goods at retail enterprises, since in recent years there has been a tendency to increase the number of retail enterprises. In particular, the necessary directions for improving the audit procedure for audit companies operating on the territory of Ukraine have been identified. The article highlights the purpose of the audit of goods, with consideration to the characteristics of the retail trade. Also, based on the scientific research papers, an audit program has been developed that includes the main audit procedures and can be used by the audit team to conduct an audit. In addition to the program, the main sources of information are provided; on their basis, the audit of goods is carried out and the main economic operations of the retail enterprise are reflected. And peculiar methodology for auditing and inventory of goods for practical use in audit activities is offered. On the basis of International audit standards (ISAs), which are used in Ukraine as national standards, the main stages of audit of goods at retail enterprises are identified, which is of practical importance when planning an audit. Automation of audit is of great importance now, so the article considers possible ways to solve this issue, namely, the method of automated inventory of goods at retail enterprises has been developed, which will help the auditor to speed up the stage of physical verification.

The new requirements of the Law «On Accounting and Financial Reporting» demand enterprises to publish the «Management Report» in order to supplement the annual financial statements with information that should help users obtain reliable data on the results of activities, development prospects, major risks, achievement of declared objectives and strategic plans.The combination of financial and non-financial information is typical for integrated reporting, which has recently emerged in world-wide reporting practice. The article analyzes how legislative changes can sort out the issues that exist in Ukrainian reporting practice, as well as identify problems that may arise at the enterprises in the process of publishing new reporting. It is determined that in order to improve the quality of the «Management Report», western practice should be taken into account. The conclusions were made based on the comparative analysis of non-financial reports of Ukrainian and world companies. When preparing a report for an enterprise it is important to determine its form, since the form itself influences the expansion of the user’s circle, increasing their loyalty and consolidating a positive reputation at the market. The global trends of development of reporting point to the fact that integrated reporting is becoming widespread, as it accurately disclose information on cost creation in the context of six types of capital, in particular, social. In turn, the distribution of financial and non-financial reporting stops to be relevant because such reporting is not sufficiently accessible, objective and incapable of meeting the information needs of all stakeholders. Therefore, the «Management Report» can positively affect the quality of reports published by Ukrainian enterprises and contribute to the development of integrated reporting.

Social responsibility within the concept of sustainable development is becoming more common in various aspects of society. The objective of the articles is human relationships, businesses and the state as socially responsible entities, also their impact on the accounting system. The complexity of relations between the state, employers and an individual person lies in a conflict of interests that affect economic, cultural, scientific, social spheres. The participants of these relations are imposed responsibility for their needs, interests, expression, activity and other vital processes that may affect the other entities. After all, every party is specific and unique customer of the performance and behavior of others. In this regard, it is necessary to clarify the concept of responsibility, enterprise, government and society as a whole. The issue of social responsibility was considered on the basis of the available publications of foreign and domestic scientists (philosophers, psychologists, political scientists, sociologists and economists). Through analysis, synthesis, classification, the social responsibility was specified with the help of social and economic rules and laws. Results of the study will serve as a guide to explore the impact of social responsibility in accounting, analytical and strategic activities.