TAX RISKS AND THEIR IMPACT ON THE DEVELOPMENT OF ENTERPRISES DURING THE WAR PERIOD

Abstract

The article examines the peculiarities of the functioning of domestic enterprises in the conditions of martial law. The measures of the state in the field of tax policy in a special period were analyzed, on the basis of which the peculiarities of taxation processes for different categories of enterprises were identified. On the basis of conducting a theoretical study, the types of tax risks that can affect the activity of the enterprise were formed. It is well-founded that the study of business taxation issues and the risks that may arise should be considered from two sides: the state and the taxpayer. It was determined that tax risks can arise against the background of insufficient information and analytical support, which leads to disruption of financial flows and, as a result, to the emergence of risk. When determining the probability of risk occurrence, it is expedient to take into account factors influencing the external and internal environment, determine the most influential ones, and, based on the received data, form appropriate management decisions to minimize or eliminate the risk. It has been proven that an important role in minimizing tax risks is played by a balanced tax policy of the enterprise, which determines the optimal taxation system for the enterprise within the framework of the current legislation, determining the level of the tax burden, assessing the possibility of obtaining tax benefits within the limits of the legislative framework, etc. For the effective operation of enterprises in the conditions of martial law in order to minimize tax risks, enterprises must, within the limits of the established legislation, make maximum use of the existing opportunities for optimal tax burden, and at the same time adhere to the ethical responsibility of business. It is proven that tax risks should be considered from the side of the taxpayer, then such risks are manifested in the addition of taxes, penalties, fines in the process of tax audits, or the state, then the tax risk is manifested in the failure to receive funds by budgets of different levels. It is substantiated that the development of the enterprise's activity involves the determination of sources and factors that affect it in the event of a potential tax threat from tax control, tax burden, etc.