TAX SECURITY OF THE ENTERPRISE: RISKS, THREATS AND WAYS OF THEIR MINIMIZATION UNDER THE INFLUENCE OF COVID-19

Purpose of the article is the actualization of problematic issues related to the identification of risks and threatsto the tax security of the enterprise, which is a trigger for the probable onset of the “fiscal crisis” and is a consequenceof COVID-19.Research methodology – The article used general scientific research methods (observation, comparison, modeling,generalization), methods of tax risk management were used for minimizing the impact of COVID-19 on the activitiesof enterprises and extrapolation method was used for identifying the stages of tax security risk management.Findings – The generalization of factual material and statistical data allowed to establish that in modern conditions ofbusiness environment development the main threats to tax security of the enterprise were the probability of global epidemicrisk, the risk of military collaboration, the risk of management failure and effective risk of social destabilization.Practical implications – It has been recommended to take actions in the field of minimizing tax security risks takinginto account the implementation of the Fiscal Roadmap for economic recovery.Research limitations – One of the main limitations of this study is that the main proposals of the article are formedtaking into account the peculiarities of the tax system of Ukraine.Originality/Value – consists in identifying the impact of general state policy on minimizing tax risks of business entitiesas a result of assessing the experience of minimizing tax risks in the context of Covid-19 based on Ukrainian nationalpractice.