EXPORT-IMPORT OPERATIONS: REALITIES OF ACCOUNTING AND TAXATION UNDER THE CONDITIONS OF MARITAL STATE

Abstract

The presented work examines the main characteristics of export-import transactions, their accounting and taxation conditions according to the current state and in accordance with international reporting standards. The main principles of tax policy in the field of foreign economic activity are highlighted and its main algorithm, which ensures the efficient operation of the business entity, is presented. An analysis of modern state policy in the field of taxation and accounting is presented, which makes it possible to determine the main development priorities and develop forecast values. The main trends in the development of customs affairs are defined and substantiated on the basis of the study of the modern customs environment. The Russian-Ukrainian war made many adjustments to the strategy of development of Ukraine's international economic activity and determined the orientation towards the European market. Export-import operations, which are an integral part of foreign economic activity, were completely reoriented to the European market. The military aggression accelerated the process of submitting an application to join the European Union, which actualized the issue of bringing Ukraine's taxation system into line with the integration zone. The purpose of the work is to analyze the changes that occurred in the field of export and economic operations that occurred with the beginning of military aggression on the part of Russia and to find ways to simplify the accounting of these operations at the enterprise. As a result of the study, the peculiarities in the field of taxation of export-import operations of foreign economic activity, which arose after the introduction of martial law in Ukraine, were analyzed, the changes that took place were noted. As of today, the legal environment regarding taxation of foreign trade operations is in the process of constant changes in relation to the challenges of existence, therefore there is an urgent need to monitor these changes for the effective existence of business in the country.