| Annotation: | Methods. The study employs a set of general scientific and specialized research methods. The dialectical approach is used to identify patterns of digital transformation in accounting and tax reporting. The systems approach allows considering accounting, reporting, taxation, and digital technologies as a single interconnected information system. Methods of analysis and synthesis are applied to assess the state of digitalization and to generalize scientific approaches. The comparative method is used to contrast traditional and digital accounting models. The modeling method serves as the basis for developing a conceptual model of digital transformation. Induction and deduction ensure the formulation of generalizations and practical recommendations. Results. It has been established that digital transformation changes the organizational and methodological foundations of accounting and tax reporting, enabling real-time data generation. Key problems have been identified, including insufficient integration with state platforms, lack of unified reporting approaches, information security risks, and a low level of digital competencies. A digital transformation model has been proposed, comprising information, process, integration, reporting, control, analytical, and support blocks. It has been proven that its implementation improves the quality and reliability of reporting data, automates tax interactions, and enhances the analytical capacity of enterprises. Novelty. The approach to interpreting digital transformation has been improved as an integrated system of continuous generation and use of accounting and reporting information. Methodological principles for the formation of reporting data have been further developed based on automation, integration, and data reliability. A conceptual model has been proposed ensuring the alignment of accounting and reporting indicators and integration with digital tax administration platforms. Approaches to automated data control and validation have been further advanced. Practical value. The research results can be used to improve accounting and reporting systems in the context of digitalization. The proposed approaches increase the timeliness, reliability, and transparency of reporting data, reduce the risk of errors and data duplication, and ensure effective integration with electronic tax services. Their implementation helps optimize accounting and reporting processes, improve managerial decision-making efficiency, and adapt enterprises to the requirements of the digital economy. |
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