ВПЛИВ ПОЛІТИКИ ОПОДАТКУВАННЯ ПРИБУТКУ ПІДПРИЄМСТВ АЕРОКОСМІЧНОЇ ГАЛУЗІ НА ЕКОНОМІЧНУ БЕЗПЕКУ

Taxation of aerospace enterprises is a complex issue, because it should ensure like the state budget and stimulating the development of this high-tech industry. Therefore, the issues of forming an optimal tax policy become urgent and are aimed at maximizing net profit according to clearly defined parameters of the operating environment and to strengthen the economic security of aerospace enterprises. The purpose of the research is to determine the impact of the tax policy on income taxation on economic security and to develop recommendations for optimizing the level of the tax burden on enterprises in the aerospace industry. The object of the research is the policy of taxation of the profit of aerospace enterprises. The methods of the research are modern methods and technologies of scientific knowledge, methods and techniques of conducting scientific research, tools of systemic, complex, economic analysis, principles of management of enterprises and their tax policy, which made it possible to assess the impact of corporate income taxation on economic security and to identify directions for tax policy optimization in modern economic conditions. The hypothesis of the research was an assumption about the possibility to determine the directions of optimization of the tax policy and its effective impact on the economic security of the enterprises of the aerospace industry. The statement of basic materials. Analytical principles of formation of tax policy on income tax taxation in the context of ensuring the economic security of aerospace enterprises are revealed. The stages of the process of developing the company's tax policy are recommended and the impact of the tax policy, as part of the economic security of the company, on the level of the tax burden is analyzed. Ways to optimize the tax burden with a view to strengthening the economic security of enterprises in the aerospace industry have been determined. The originality and practical significance of the research is confirmed by the analysis of the tax burden on aerospace enterprises in modern business conditions and the recommendations on ways to optimize the tax pressure, which will make it possible to optimize the tax policy at these enterprises. Conclusions and perspectives of further research. The proven necessity of implementing the optimal tax policy of the enterprise, which is an important tool for strengthening its economic security, allows minimizing tax risks, increasing competitiveness and ensuring stable development. The proposed approaches to reducing the tax burden by optimizing costs, using preferential regimes and outsourcing will allow reducing the tax base from income tax and reducing tax risks. Further research will be devoted to the development of tax policy optimization models for various sectors of the national economy, which will provide an opportunity to automate the processes of tax planning and forecasting tax payments, minimize the tax burden and assess tax risks. Attention will also be paid to the search for tax levers to support innovative branches of the national economy, in the conditions of martial law and post-war reconstruction