БАЛАНСУВАННЯ РІВНІВ ПОДАТКОВОГО НАВАНТАЖЕННЯ ТА ФІНАНСОВОЇ СТІЙКОСТІ ПІДПРИЄМСТВ АЕРОКОСМІЧНОЇ ГАЛУЗІ

Abstract

The government implements a number of measures to regulate and stabilize the economic situation. In the field of taxation, the most important measures are related to the implementation of tax policy. At the same time, one of the instruments of the tax policy of the state is the regulation of the tax burden. Its value is extremely important for the effective development of the economy, as it ensures a balance between taxpayers and the state by maintaining the motivation for activity in the former and providing financial resources to the latter. The assessment of the impact of the tax burden on the financial stability of the economic entity is one of the current areas of research, as it creates an informational and analytical basis for the development of management solutions aimed at preserving the sustainable development of the aerospace industry enterprise. The purpose of the study is to develop an approach to balancing the levels of the tax burden on the financial stability of the aerospace industry enterprise. 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 an assumption about the possibility of optimal balancing of tax burden levels and financial stability of aerospace enterprises. Presenting main material. The article examines the main shortcomings of the interpretation of the concept and determination of the level of tax burden in Ukraine, evaluates their influence on the determination of the balanced level of tax burden and financial stability of enterprises in the aerospace industry; the existing approaches and methods of assessing the impact of the tax burden on the financial stability of the enterprise are analyzed; a methodical approach was developed for assessing the impact of the tax burden on the financial stability of aerospace enterprises. The originality and practical significance are defined in the development of a methodical approach to assessing the impact of the tax burden on the financial stability of aerospace enterprises, which involves the step-by-step calculation of the integral indicator of financial stability. Conclusions and prospects for further research. It is proven that the tax policy of Ukraine today focuses on the performance of the fiscal function, while its regulatory and stimulating functions are minimized. Such a trend creates the problem of tax policy optimization, which remains one of the most relevant in the process of establishing market relations and ensuring economic growth of Ukraine. The methodology for determining the balanced level of the tax burden is a measure of structuring the tax relations of the state, legal entities and individuals, taking into account and balancing the interests of each of the parties. The implementation of the proposed methodology for determining the balanced level of the tax burden is a new, previously unproposed solution for structuring tax relations in Ukraine, which is its practical significance