Objective. To identify directions for the detenalisation of the national economy based on an analysis of the current state of the shadow sector in various countries. Methodology. The goal of the research is achieved by using general scientific and methodological techniques of economic science (analysis, synthesis, induction, deduction); economic and statistical methods (comparative analysis, grouping, factor analysis); economic and mathematical methods. Thus, with the help of analysis, the level of shadow economy is being assessed. The comparative method makes it possible to describe the main approaches to detenalisation in various countries. Grouping is needed to determine the size of the shadow economy by region of the world and by the level of development of countries. Result. The study reveals that, to date, there is no comprehensive approach at the global level to counteracting the shadow economy. Only individual manifestations of the shadow economy are combated, and measures are taken without regard to national specifics. This paper identifies and characterises the stages of the shadow economy. Measures aimed at reducing the shadow economy in the country have been presented. Scientific novelty. The necessity of improving the process of detenalization of the national economy has been substantiated. Practical relevance. The reduction of shadow activity will be facilitated by the optimization of tax legislation and the growth of the standard of living of the population. The study formed the priority measures to counteract the shadow economy.

The activities of each government should be aimed at ensuring decent living conditions and meeting the needs of the population. Taxation is one of the main tools for regulating economic relations between the state and economic entities and citizens. The article examines the economic factors that affect the processes of taxation of enterprises in Ukraine and European countries, the range of problems that taxpayers face when submitting reports to the regulatory authorities has been established. The article examines the problem related to the taxation of enterprises, with the process of submitting tax reports to regulatory authorities.. It is revealed that moderate taxation is typical for most countries today. This is the result of a tax policy whose priority is to achieve the goal of creating a stable economic growth, a favorable tax climate for the development of economic activities and effective solutions to social problems in the state. The article analyzes the features of the taxation system of enterprises in other countries, compares the results of recent research and publications in this area, which are offered by foreign and domestic experts. The main directions of the policy aimed at overcoming negative factors that hinder the development of enterprises are established, and ways of solving problems.

Статтю присвячено обґрунтуванню організаційно-економічних заходів, запровадження яких на рівні промислового підприємства має дозволити підвищити ефективність процесів формування персоналу. Об’єктом дослідження виступають процеси формування персоналу промислових підприємств України. При обґрунтуванні організаційно-економічних заходів було використано методи групування, логічного узагальнення та систематизації. Встановлено наявність двох груп чинників, що впливають на ступінь ефективності пропікання процесів формування персоналу промислових підприємств – внутрішні та зовнішні. Виокремлено по п’ять основних чинників у кожній групі, що здійснюють найбільший вплив на об’єкт дослідження. Запропоновано основні організаційно-економічні заходи щодо запобігання можливого негативного впливу кожного з чинників.

Goal. Development of theoretical and methodological principles of accounting and management of financial risks in terms of transformation processes in accordance with the specifics of the crisis processes of environmental, epidemiological, financial, economic and political content, which causes uncertainty in the transformation of social relations in the modern economic system. Method. The analysis of a condition and conditions of development of economic processes at the enterprises is executed by means of the statistical analysis, a method of groupings, the factor analysis. Determination of conditions for the formation of risks in economic activity is performed on the basis of survey methods, theoretical generalization. The system approach, methods of analysis and synthesis, groupings are used to determine the peculiarities of the formation of financial risks in terms of accounting for receivables of the enterprise. Recommendations for improving the accounting and management of financial risks in the context of transformation processes are based on the use of a dialectical approach. Results. The preconditions for the emergence of financial risks in the economic activity of enterprises are determined. The dominant factors in the formation of financial risks are the digitalization of society, the overall digital transformation of financial transactions, the emergence of global pandemic threats through COVID-19. The tendency of increasing costs and declining overall efficiency of economic processes due to the latent manifestation of the consequences of the risk situation in the long run is proved. The views of leading economists on the nature of risks, the effectiveness of modern methods of risk management and accounting in the context of global challenges of environmental, epidemiological, financial, economic and political content are analyzed and systematized. The general macroeconomic tendencies concerning a current condition and prospects of development of activity of subjects of managing, grouped on special aggregations are characterized. The author's scientific approach to solving the issues of financial risk management of the enterprise in terms of improving the accounting of receivables is presented. The proposed method is based on the proposed classification. It is proved that the organizational component of the problem has a significant impact on the level of risk of debt default. Scientific novelty. Conditions and features of formation of financial risks at the enterprises in the conditions of transformation processes are systematized that is based on statistical comparisons and allows to reveal key problems of modern tools of risk management. A number of recommendations have been developed to improve the efficiency of accounting and financial risk management in the context of transformation processes in terms of accounting for receivables, which are focused on enterprises in various fields of management and organizational and legal forms of ownership. Practical significance. The presented conclusions and recommendations for improving the efficiency of financial risk management in the transformation process in terms of receivables accounting are the basis for improving existing management systems and improving the quality of management functions, which will avoid uncertainty and prevent risky situations in the implementation of economic relations.