ACCOUNTING AND TAXATION: NEW LEGISLATION

In 2024, significant changes took place in the accounting and tax accounting of Russian enterprises, affecting the procedure for calculating personal income tax, deadlines for filing tax notifications, the methodology for calculating property taxes and much more. The purpose of the study is to analyze current changes in Russian tax and accounting legislation and develop recommendations for financial sector specialists on effective monitoring and interpretation of legislative innovations. The research is based on the analysis of articles and scientific publications on changes in tax and accounting, as well as on the study of the Federal Law on Amendments to the Tax Code of the Russian Federation, orders and letters from the Federal Tax Service of the Russian Federation. The methods of data analysis and comparative analysis are used. As a result of the study, key changes in tax legislation are identified, including new rules on basic taxes, changes in the procedure for filing tax notifications and reporting. The consequences of the changes for accounting and the need to adapt the internal processes of organizations to new legal requirements are discussed. For effective work in conditions of constant changes in the legislative environment, the author offers recommendations to accountants aimed at improving the adaptation of specialists in the field of accounting and taxation. Accountants need to regularly update their knowledge, apply specialized accounting programs to automate accounting processes, and seek advice from auditors and tax specialists to solve complex problems. This will ensure the accuracy and timeliness of accounting and tax accounting.

accounting, tax accounting, changes in leg- islation, taxes, taxation, progressive personal income tax scale, financial sector, tax reforms, tax reporting, personal income tax, VAT

Gugkaeva S. S. Accounting and taxation: new legislation. Biznes. Obrazovanie. Pravo = Business. Education. Law. 2025;1(70):75—79. DOI: 10.25683/VOLBI.2025.70.1206.