The paper identifies the positive and negative factors in the development of US economic and trade activities. The United States, as a huge consumer and producer of goods, is a major player in trade and stimulates economic growth, supports jobs, improves living standards and helps Americans provide their families with affordable goods and services. The sphere of trade in the USA, both domestic and international, has been studied, as well as the process of accounting and taxation is related to trade at various levels. General scientific methods (formal-legal, statistical, comparative-legal, system-structural, historical and others), as well as specific sociological (documentary, observation, study of documents), which provided scientific, novelty and reliability of research results are used in this investigation. Accounting is one of the key functions of almost any country and any business. The difference between the accounting of Ukraine and the United States is insignificant, as our country uses rules close to international standards. Taxation in the United States is quite complicated. Today, US governments apply different types of taxes in different proportions, depending on which collected tax revenues are used for and how the population reacts to taxes. All known taxes can be divided into six main categories: taxes on income, income and capital gains; taxes on wages and labor; property taxes; taxes on goods and services; taxes on international trade and transactions; other taxes. Sectorial features that affect the organization and reflection of these operations in accounting: goods – tangible assets acquired (received) and held by the enterprise for resale; trade activity – independent activity of legal entities and individuals in the implementation of transactions of purchase and sale of consumer goods for profit; wholesale trade - trade activity on acquisition and realization of the goods in large parties to the enterprises of retail trade, other subjects of enterprise activity; retail trade – trade in the sale of goods individually and in bulk directly to citizens and other consumers, mainly with cash payments. Without international trade, it is almost impossible for any country to develop financially, politically and economically, and in the interests of every nation – to make strong international trade and relations with world leaders to overcome all difficulties very easily.