The importance of IT companies for the economy of Ukraine and their specificity for accounting purposes

The subject of the study are automated management and accounting systems, hardware and software tools of automated accounting systems, the basics of structuring and statement of accounting tasks. The aim of the study is to determine the status and development trends of information technology and automated accounting systems, has scientific and practical value. Research is characterized by a systematic approach to the issues of methodology and organization of the accounting process in automated systems. Results of work. The article is devoted to the urgent problem of identifying the competitiveness of the IT industry in Ukraine. In the context of new geopolitical shifts in Ukraine, there is an urgent need to search for new directions to increase the competitiveness of both individual industries and the entire economy. A characteristic feature of the global economy at present is an unprecedented increase in competition. In modern conditions, economic growth is closely related to such characteristics as competitiveness, innovation, productivity. The current state of development of the IT industry of Ukraine, the problems of the quality training of IT specialists, aspects of the interaction of higher IT education and the IT industry of Ukraine are analyzed. The current state of affairs in the Ukrainian economy makes us think about the productivity of the IT business, as well as the rational use of its resources by Ukraine. Scope of the results. Ukrainian enterprises. Findings. The IT industry is very important for the Ukrainian economy, since it shows constant growth even in times of crisis, expanding the number of jobs and increasing own incomes, and is reflected in the volume of tax revenues to the budget. Service IT enterprises are employers for more than 60% of IT professionals in Ukraine, while EPAM Systems has remained the leader in the number of employees for more than five years. Since the taxation mechanism in Ukraine is absolutely devoid of a stimulating nature, and the control over the income of business entities is ineffective, IT companies almost do not use the model of full legalization of income, preferring partial or complete minimization of taxes