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The author of the article studies financial relations between the state and business entities, whose legal regulation has a significant impact on the security of economic activity as an important component of national security. The author analyzes internal and external factors affecting the finances that are at the disposal of business entities, the state of which depends on the security of economic activity. The components of financial security of business entities are studied from the point of view of organization of finances and management of the movement of financial resources, ensured by the financial and legal regulation by the state. The directions of financial and legal regulation of the security of economic activity are analyzed as an important condition for ensuring the stability, sustainability and efficiency of the movement of finances at the level of business entities. It has been established that the legal provision of financial security of business entities is based on regulatory basis that defines the principles, methods, functions and powers of public authorities’ activity and activity of local self-government agencies in all components of the financial system, namely in budgetary, tax, currency, banking, investment, etc., in particular in the area of financial control, which facilitates the establishment of the legitimacy of financial activities and the rational use of finances. It has been determined that there is no regulatory support for financial security at all levels of the economy, including the activity of business entities, as a coherent state policy. The author proves the expediency of developing and implementing a law defining the types of threats to the stability of financial activity and the principles of counteraction, the powers of the state authorities to counteract, prevent and eliminate the threats in the financial sphere, the components of the mechanism of protection of financial interests of business entities. It has been established that financial control is the component of financial activity of business entities, and therefore the Law of Ukraine “On the Basic Principles of Exercising State Financial Control in Ukraine” needs to be improved regarding the methods and types of financial control, powers of controlling entities in order to ensure the security of economic activity.

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The scientific article is devoted to the peculiarities of the formation of the system of tax revenues as sources of income of the budgets of the united territorial communities. The system of local and national taxes and fees, which are credited to local budgets, is analyzed in order to determine their "weight" in budget revenues. The Budget Code of Ukraine establishes the share of national taxes that is credited to local budgets of territorial communities. According to Art. 64 of the Budget Code of Ukraine to the general fund of the local community budget includes 60 percent personal income tax, 10 percent corporate income tax, corporate income tax and financial institutions, as well as part of the rent for the use of certain natural resources. These norms are well-founded and aimed at encouraging local governments to create new jobs and new enterprises. After all, the deduction of 60 percent of personal income tax to the local budget determines the interest of local governments in creating new jobs. Local governments cannot influence the determination of the national tax rate. Also, they can not establish any benefits for the payment of this category of taxes. At the same time, the determination of the conditions for the payment of local taxes belongs to the competence of the OTG governing bodies. The norms of legislative acts that establish the system of local taxes and fees have been studied. The peculiarities of local taxation were studied on the example of the budgets of territorial communities of Kharkiv region and the powers of local self-government bodies to establish the conditions for accrual and payment of local taxes and fees were clarified. Proposals have been developed to increase the financial independence of local governments at the level of territorial communities through tax tools, as well as to improve the legal regulation of taxes and fees at the level of budgets of united territorial communities. To improve the economic and legal mechanism of taxation of the united territorial communities, it is proposed to: 1) introduce a local fee for advertising and holding mass entertainment events in public places and other.

Due to the rapid development of digital technologies, the role of the Internet segment of the financial services market is actively increasing. That is why the issue of cybersecurity in this market is now gaining national importance and is becoming critical to national security. The methodological basis of the study is systemic, and the study used a comprehensive approach, which is manifested in the use of different methods of scientific knowledge depending on specific aspects of the study. The methodological basis of the study is the dialectical method of phenomena and processes cognition. In particular, the comparative legal method, the system and structural method, the statistical method, the logical legal method, the formal legal method and the method of analogy were used. The main scientific approaches to counteracting cybersecurity threats in the financial services market are considered. It is proposed to create new and modernize existing legal means to ensure cybersecurity in the financial services market. Emphasis is placed on the need to create a mechanism to stimulate entities engaged in the creation and development of information technology used in the financial services market, and a mechanism to protect such technology. It is proposed to create new special legal regimes for financial services market participants in order to increase the level of cybersecurity. The importance of creating a single state fund to support innovative development is emphasized, which should stimulate the involvement of innovative technologies in the financial sector in order to increase the level of cybersecurity of the financial services market. It is proposed to create a mechanism for the state to guarantee partial compensation to financial market entities for losses caused by cyber attacks, and to form a separate state body that will determine the amount of compensation, compile a list of critical entities for the financial services market, and establish criteria that will provide appropriate financial assistance. The importance of adopting a separate legal act, which will contain the basic rules governing relations in the field of cybersecurity of the financial services market, is emphasized.