АНАЛІЗ СВІТОВОГО ТА ВІТЧИЗНЯНОГО ДОСВІДУ ВПЛИВУ ПОДАТКОВОЇ ПОЛІТИКИ НА ЕКОНОМІЧНУ БЕЗПЕКУ СУБ’ЄКТІВ ГОСПОДАРЮВАННЯ

This article is devoted to the analysis and systematization of domestic and international experience in the formation of the tax system in the context of supporting favorable parameters for ensuring the economic security of business entities. Within the framework of the article, the authors carry out a thorough analysis of the systemic nature of the relationship and mutual influence of the functioning and fundamental provisions regarding the construction of the tax system and the economic security of business entities. The key quantitative parameters of the components of the tax burden on the business sector of Ukraine, Poland, Sweden, France and the USA tax systems are analyzed. The main parameters of taxation of business entities in Poland are studied in terms of income tax rates, value added tax, social insurance contributions. The features of the construction of the French tax system in terms of the relevant income tax rates and the features of the payment of social insurance contributions are considered. The Swedish tax system is analyzed from the standpoint of multi-level distribution of relevant tax deductions, implementation of specific benefits and tax incentives for the development of innovative sectors of the economy (innovation and business ecologization). The peculiarities of the US tax system construction+ are systematized, which is characterized by significant unevenness and variability of the tax burden within different states (due to the federal structure of the country), the specificity of the social insurance organization system, the use of tax incentives for the processes of innovative modernization of enterprises by means of privileges and the provision of relevant tax credits. A comparative description of the fundamental provisions for the organization of the business entities taxation system in specified countries and their influence on ensuring the economic security of enterprises is carried out. Key differences in the structure and quantitative indicators of the functioning tax systems of foreign countries compared to domestic taxation practices and their relationship with the capabilities of enterprises to maintain the stability of the internal environment of economic security are identified.