Modern Threats to the Financial and Economic Security of Aerospace Enterprises

Анотація

The study provides an analysis of modern challenges and conditions in which Ukrainian business operates during hostilities, and their impact on accounting and tax activities. An analysis of laws and regulatory documents developed by the state for the functioning and improvement of the situation of enterprises affected by hostilities was carried out. Scientific publications and monographic editions, magazine articles and materials of scientific and practical conferences became the methodological basis of the research. Content analysis of scientific periodicals was used during the research; comparative critical analysis of existing approaches and methods of analysis of financial stability and tax burden; analysis of economic activity of enterprises in the aerospace industry; statistical methods of analysis. The main hypothesis of the study was the assumption of the possibility of restoring the country's production potential due to the introduction of the latest accounting and tax technologies of digital transformation of Ukraine, national projects for the development of entrepreneurship, digital interaction platforms for business relocation assistance. Using the example of an enterprise belonging to the aviation industry, the influence of social and behavioral challenges on the accounting and tax activities of this enterprise, namely: on calculations with the budget, the amount of profit and on calculations of labor remuneration, was investigated. Measures to improve business promotion under martial law are proposed.

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