ДІАГНОСТИКА ПОДАТКОВИХ РИЗИКІВ ЯК ІНСТРУМЕНТ ЗАБЕЗПЕЧЕННЯ ФІНАНСОВО-ЕКОНОМІЧНОЇ БЕЗПЕКИ

The article examines tax risks as a key factor influencing the financial and economic security of enterprises. It defines the main categories and concepts related to tax risks, including their causes and potential consequences for businesses. The analysis focuses on both external and internal factors affecting tax risks in contemporary conditions, such as changes in tax legislation, macroeconomic instability, inadequate tax planning, and digitalization. The necessity for developing effective methods for diagnosing and managing tax risks is emphasized to minimize financial losses and enhance the competitiveness of enterprises. The findings highlight the importance of continuous monitoring and adaptation to evolving tax environments to ensure compliance and stability. The article describes approaches to risk assessment, including financial analysis, assessment of tax liabilities and crises, and focuses on the development of effective tax planning strategies to minimize negative consequences and increase the financial stability of the enterprise. The proposed methods are an important tool for making managerial decisions under conditions of uncertainty