THREATS TO THE FINANCIAL AND ECONOMIC SECURITY OF AEROSPACE ENTERPRISES

Ganna Likhonosova; Tieimur Zieiniiev

doi:10.30890/2567-5273.2023-26-02-070

Authors

Ganna Likhonosova National Aerospace University "Kharkiv Aviation Institute" https://orcid.org/0000-0001-6552-8920
Tieimur Zieiniiev National Aerospace University "Kharkiv Aviation Institute" https://orcid.org/0000-0001-8418-7818

DOI:

https://doi.org/10.30890/2567-5273.2023-26-02-070

Keywords:

socio-behavioral challenges, accounting and tax activity, business entities, entrepreneurial activity under martial law

Abstract

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 fun

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References

Action Support of business in conditions of war URL: https://business.diia.gov.ua/wartime

Law of Ukraine "On Amendments to the Tax Code of Ukraine and other legislative acts of Ukraine regarding the application of norms during the period of martial law" URL: https://zakon.rada.gov.ua/laws/show/2120-20#Text

The Law of Ukraine "On Protection of the Interests of Subjects of Submission of Reports and Other Documents During Martial Law or a State of War" URL: https://zakon.rada.gov.ua/laws/show/2115-IX#Text

Law of Ukraine "On Amendments to the Tax Code of Ukraine and other legislative acts of Ukraine regarding the specifics of taxation and reporting during martial law" URL: https://zakon.rada.gov.ua/laws/show/2118-IX#Text

Ministry of Development of Communities and Territories of Ukraine URL: https://www.minregion.gov.ua/

NBU "Business has softened negative expectations regarding its own business activity - results of a survey of company managers in the 1st quarter of 2023" URL: bank.gov.ua

Shostak, L. (2022). "Business in war conditions" Economic and legal development of modern Ukraine, edited by O. M. Kibik. Odesa, 61-63.

Kyiv School of Economics URL: https://kse.ua/ua/about-the-school/news/zagalna-suma-pryamih-zbitkiv-infrastrukturi-zrosla-do-114-5-mlrd/

Zanuda, A. (2022). Military rails: how the economy survives to victory. BBC News Ukraine. URL: https://www.bbc.com/ukrainian/features-63270389/