The purpose of the study is to identify areas and form mechanisms for improving the organization of accounting and control of calculations for tax liabilities of budgetary institutions based on the introduction of digital technologies. The relevance of this study is due to the need to solve the problem of modernization of the tax administration system by implementation modern information and analytical resource of the tax service. The study proved that creation of a modern information and analytical resource of the tax service optimizes the system of accounting and control, which will lead to the introduction of more effective mechanisms for tax administration, de-shadowing of the economy and increasing control over cash circulation. Digitization of accounting and control of calculations of tax liabilities of budgetary institutions will help increase the level of tax culture, which will also significantly contribute to improving tax discipline.

Abstract. Introduction. The public sector of Ukraine at the present stage of its historical development is constantly transforming, cooperating with many countries of the world in various fields, adopting their experience of the state formation. Therefore, in order to ensure an effective solution to the issues of successful functioning of public sector entities, there is a need for business trips both on the territory of Ukraine and abroad. At the same time, both heads of public enterprises and institutions and ordinary workers can be sent on a business trip. Purpose. The goal of the research is to analyze the organizational and legal foundations and scientific and methodological positions regarding business trips, accounting for the costs for their implementation and documenting this process in institutions and at public sector enterprises. Results. The article examines the list of documents that are made to document business trips and identifies the specifics of reporting on receipt of funds. The requirements for documents added to the report on the use of funds provided for a business trip or on condition of accountability have been determined. The features of the procedure for reflecting expenses in accounting and tax accounting have been considered. The introduction of the performance audit mechanism has been proposed as a progressive source of control over the use of public funds. Conclusions. Absolute and timely documentation of the accounting of business trip expenses within the framework of regulatory legal acts is a guarantee of compliance with accounting policies, reliability of accounting and reporting, accounting for settlements with accountable persons. In order to minimize travel expenses and make the most efficient use of financial resources, institutions operating in the public sector are in dire need of a performance audit mechanism. Keywords: business trips; accountable persons; advance payment; business trip expense report; per diem expenses; reporting deadlines; performance audit.

The purpose of the paper is to theoretically justify the preparation of integrated reporting, the influence of sustainable development ideas on the formation of the concept of integrated reporting, the problems of its creation and implementation in the practice of organizations. Methodology. The methodological and theoretical basis of the study was made up of the works of scientists and specialists in corporate reporting and sustainable development; frameworks, instructive and methodological materials for the formation of integrated reporting. We used general scientific methods of cognition such as comparison, analysis and synthesis, generalization, systematization, historical and logical methods. Results. Information deficiency arising from the formation of exclusively financial statements stimulates the emergence of integrated reporting. Non-financial reporting (social, environmental, etc.) provides useful information but does not reflect the relationship between different aspects of the company’s activities and its results, which does not contribute to understanding its ability to create value over time. The constant trend of companies to sustainable development involves the study of issues of formation of integrated reporting as a tool for building a sustainable business. The integrated report aims to provide an insight into the company’s resources and relationships that are known as the capitals and how the company interacts with the external environment and the capitals to create value. Key indicators of sustainability reporting, which should be reflected in integrated reporting, are grouped into three components: economic, environmental, and social. They are based on an assessment of the value of business and the value of capitals. Companies interested in implementing integrated reporting face a number of challenges, beginning with the fact that no globally accepted framework specifying what goes into an integrated report exists. But there are a growing number of examples of integrated reports from which companies can learn. Practical implications. This is an explanatory research to come with conceptual paper cited with recent literature for understanding the impact of sustainable development ideas on the emergence of integrated reporting. Despite the long list of internal and external challenges, the list of drivers contains a wide range of business advantages. Value / originality. Integrated reporting is a powerful tool for transparency and information openness of the company, which contributes to the sustainability of the business. Integrated reporting can become a tool for building a sustainable business for a company. In the process of its implementation and formation, the issues of the need to transform the company’s management system, strengthen control over the solution of environmental and social problems, study and improve the company’s business strategy should be resolved.

У статті висвітлені особливості діджиталізації бізнес-процесів в умовах трансформаційних перетворень. Виділено заходи, яких вимагає діджиталізація бізнес-процесів. Визначено, що діджталізація бізнеспроцесів призводить до численних конкурентних переваг для представників бізнесу з точки зору операційних процесів. Встановлено, що у процесі діджиталізації бізнес-процесів послідовні зміни відбуваються в кілька етапів, що дозволяє відстежувати зростання та ускладнення цифрової архітектури бізнес-моделі. З'ясовано, що діджиталізація бізнес-процесів як і будь-яка серйозна зміна в динаміці бізнесу вимагає часу як на рівні впровадження, так і на рівні результатів. Розкрито переваги діджиталізації бізнеспроцесів в умовах трансформаційних перетворень. Визначено, що у контексті діджиталізації бізнес-процеси є не лише елементами процесного підходу управління, а й центральними учасниками цієї трансформації. Розглянуто динаміку бізнес-процесів в Україні. Визначено основні напрямки діджиталізації бізнес-процесів. З'ясовано, що діджиталізація бізнес-процесів в умовах трансформаційних перетворень не може обмежуватися простою діджиталізацією одного, двох або навіть багатьох бізнес-процесів на підприємстві, тому для забезпечення ефективності діджиталізації бізнес-процесів потрібно постійно проводити моніторинг та контролювати продуктивність цих процесів. Визначено, що діджиталізація діяльності представників бізнесу сприяє формуванню більш досконалих бізнес-процесів, забезпечує гнучкість, адаптивність та кращу адаптованість бізнес-одиниць до швидких змін зовнішнього середовища, тим самим підвищуючи конкурентоспроможність. Встановлено, що діджиталізація бізнес-процесів в умовах трансформаційних перетворень має на меті спростити комунікацію між представниками бізнесу та клієнтами і зробити її більш ефективною.

Abstract. Introduction. Any political system exists as a set of institutions and organizations that are collectively responsible for social organization and assuming various managerial functions. Since the fundamental task of the state is to ensure sustainable economic development, the processes that can ensure certain economic shifts are almost a defining component of economic policy and are urgent. Ukraine, striving for real change, did not miss this trend of change, as the political bankruptcy of the state apparatus led to weak independence, and a huge corruption component exhausted the economy and brought Ukraine to the brink of economic crisis. The decisive way to solve this problem was the renewal of the public procurement system, governed by specific regulations, and its transfer from the shadow format to the electronic one in 2016 for public availability. An e-procurement system is a tool for detecting and combating corruption through numerous tools for monitoring and analyzing public procurement. In addition, the system is unique in its structure, since it works in cooperation with three parties – government, business, and the public. Purpose. The purpose of the article is to study and compare the laws of Ukraine "On public procurement" that were in force until 2021 and the new law that came into force on 01.01.2021. Fundamental amending and supplementing to the articles of the law are subject to assessment. Results. The issue of current innovations in the public procurement sector is investigated. The historical development of the implementation of the public procurement system on the example of "Prozzoro" is highlighted. The paper deals with the cycle and the process of implementation of public procurement, the structure of the electronic system of public procurement. The general state of functioning of electronic procurement in Ukraine and tools of the e-procurement analytics module is analyzed. Public procurement procedures contribute to the provision of society with goods, works, and services in the required quantity and quality on time and acceptable contractual relations. It is difficult to imagine the development of economic prosperity without the full functioning of the mechanism of transparent public procurement, which can ensure uninterrupted interaction between all representatives of the economic system at the macroeconomic level. The Law of Ukraine "On Public Procurement" and some other legislative acts of Ukraine on strengthening control and responsibility for violations of legislation in the field of public procurement, ensuring proper protection of the rights of public procurement participants are analyzed. The prospect of further research is to consider the content and evaluation of innovations in the Law of Ukraine "On Public Procurement" and objective conclusions regarding innovative solutions and future developments. Conclusions. The most significant achievements in the development of the public procurement system in Ukraine were achieved in the period 2016-2021 since the enactment of the Law of Ukraine "On Public Procurement" and the introduction of the electronic procurement system ProZorro. To this date, the achievements in the field of reforming the public procurement system are noticeable to the general public, because the disclosure of the system has increased the level of knowledge of citizens in this area. However, there are gaps in the legislation that do not exclude the possibility of abuse by individual bidders. This necessitates further scientific research towards the development of the public procurement system in Ukraine. The prospect of further research is to consider the content and evaluation of innovations in the Law of Ukraine "On Public Procurement" and objective conclusions regarding innovative solutions and future developments.