DISPLAY OF THE SIMPLIFIED TAXATION SYSTEM IN THE BAS SOFTWARE PRODUCT

Introduction. The introduction of a single tax rate of 2% under martial law conditions led to the emergence of new requirements for the software's ability to reflect the above changes introduced by the Tax Code of Ukraine. Today, the use of software products by business entities for the purpose of displaying accrued taxes and fees in the accounting system outlines new horizons in terms of their capabilities. Transforming the capabilities of software products to meet today's changing requirements aims to automate those areas of accounting that primarily relate to the payment and calculation of relevant national and local taxes and fees. Such a software product can be «BAS Accounting» (hereinafter — BAS) from the developer of Business automation software. Purpose. The purpose of the article is to provide practical recommendations for displaying the simplified taxation system in the BAS software product. Results. As a result of the conducted research, we can come to the conclusion that we considered the procedure for displaying the simplified taxation system in the BAS software product, namely, the payer of the single tax of the third group (2%). The above-mentioned software product enables business entities to adapt the proper display of single tax calculations in the accounting system, and therefore can be recommended for use by all single tax payers, both individuals and legal entities. Discussion. In further scientific research, it is suggested to focus attention on the debate on the abolition of the simplified taxation system, and especially on the third group of single tax payers, who are taxed at the rate of 2%, because such a taxation system significantly reduces income to the state budget in the form of income tax, as well as income tax added value, and this, in turn, leads to an increase in the country's state budget deficit.