DEVELOPMENT OF COMPETENCES IN THE EXPERT IN ACCOUNTING AND TAXATION OF FOREIGN ECONOMIC ACTIVITIES

Abstract

The requirements for specialists in accounting and taxation of foreign economic activity were considered. The debatable issues of building the program of the discipline «Accounting and taxation of foreign economic activity» are highlighted. Proposals were made for their solution.   This will significantly improve the quality of training of specialists in accounting and taxation of foreign economic activity and improve their competence in conditions of war, temporary occupation of Ukrainian territories, and the arrival of military, financial and humanitarian aid to Ukraine from other countries.