TRANSFORMING ACCOUNTING SYSTEMS UNDER SHADOW ECONOMY CONDITIONS: MECHANISMS FOR ENSURING TRANSPARENCY THROUGH DIGITAL TECHNOLOGIES AND ARTIFICIAL INTELLIGENCE

this article examines accounting transformation under conditions where hidden transactions weaken the informational value of conventional records and controls. It systematizes recent evidence from 2021-2025 open sources to explain how shadow transactions, digital traceability, and AI-enabled transparency reshape accounting, audit, and tax compliance outcomes. The study argues that a coherent framework built around compliance architecture can improve transparency, strengthen formalization incentives, and increase the reliability of managerial and regulatory decisions.

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