Optimization Decisions in Accounting

In this study, we aim to justify and confirm the need for optimizing decision-making in the accounting of agricultural enterprises, especially regarding general taxation. The paper reveals the interconnections between the essence of sustainable development and tax sustainability, gives evidence of the sufficiency of the research methodology (deductive, inductive, systematic, and special scientific approaches), and confirms the practical usefulness of recommendations for improving accounting and the elements of taxation in business entities. As a result of this study, we developed methodological provisions for eliminating the shortcomings and contradictions in the existing accounting policies of agricultural enterprises. We provided ways of implementing these provisions in profit taxation systems, using, in contrast to existing methods, a block architecture of systematic optimization decisions. The proposed provisions, which have multi-purpose effectiveness, aim to increase the sustainability of economic activities in enterprises.