Sviatash S. Financial accounting in the tax management system in Ukraine

The dissertation is a comprehensive study of the financial accounting in the tax management field. It further develops the theoretical concepts of the tax accounting system and offers practical recommendations for its improvement and automation. It clarifies the definition of tax accounting by extending its essential characteristics with the prognostic function, which will allow the assessment of tax risks and foreseeing the deviant behavior of taxpayers. The author further develops the classification of tax accounting principles based on the level of tax administration (macro and micro levels). In the process of analyzing the tax accounting principles, a new principle - of limited access to information – was offered in the context of needs of different categories of users to access the required information on taxation. As a result, the use of Blockchain and data mining technologies for tax administration is substantiated; in particular, Blockchain is described as a tool for preventing unauthorized data changes and their distortion, whereas data mining is viewed as a means to detect hidden relationship between financial indicators and adapted managerial decisions as well as to prevent tax optimization. The paper analyzes the number of indicators in the tax electronic forms to find out how convenient it is for taxpayers to generate and submits reports to the fiscal authorities.