The article investigates theoretical and methodological approaches and practical aspects of functioning and management of socio-economic systems in modern economic conditions, develops an economic and mathematical model of economic security of business entities in conditions of risk and uncertainty, substantiates the development of Ukrainian entrepreneurship in the context of European integration challenges. The main objectives of this study are: to identify factors influencing the management of business development and the formation of economic security; study of the essence of economic security based on systematization of threats on various classification signs and definition of characteristic signs of its achievement for the realization of the further scientific developments in this direction. The problem of ensuring the development of entrepreneurship in the context of a sufficient level of economic security and the formation of favorable conditions for innovative development of enterprises today requires an adequate and timely solution and is extremely relevant. The author's definition of economic security of the enterprise is formulated, which means such a level of development of its capacities and potential that allows achieving a state of protection from internal and external economic threats in conditions of instability of the national economy. The main functional components of economic security at the level of management of a modern enterprise are highlighted. Attention is paid to the main problems of business development management in the context of economic security. The factors of development influencing economic security in the conditions of competition are formed.

With the deepening of global financial and economic instability, the search for ways to increase fiscal sustainability becomes relevant in the crisis regulation system. This problem is compounded by the emergence of new global challenges, including the COVID pandemic. Timely and complex analysis of the local budget financial sustainability allows one to comprehensively assess financial and economic risks, identify social and other problems, consider planning deficiencies and, on this basis, form a sound and effective regional budget policy. The purpose of the study is to summarize theoretical and practical principles of assessing the financial sustainability of local budgets and to outline the directions for its improvement in Ukraine considering international practices. The study revealed the lack of a unified system for assessing the financial sustainability of local budgets in Ukraine. On the basis of generalization of theoretical and methodological approaches, a system of indicators for estimating the financial sustainability of local budgets has been identified. The indicators were grouped and calculated. Based on the study of practical experience, measures have been specified that would contribute to a systematic approach to assessing the financial sustainability of local budgets in Ukraine. It was concluded that a systematic assessment of the financial sustainability of local budgets is a prerequisite for making informed management decisions about necessary adjustments to the budget, improving the quality of budget planning and the effectiveness of budget policy.

The purpose of the article is to determine the priority methods of forecasting the number of tax revenues from excise taxation as a source of formation of budgetary resources, taking into account the patterns of their dynamics. A methodical approach of determining the general patterns of the dynamics of the number of tax revenues from the collection of excise taxes to the budget of Ukraine has been developed. On the basis of this approach, it was established that the formalized description of the patterns of dynamics of tax revenues from the collection of excise taxes to the budget of Ukraine has significant differences depending on the scale of measurements. The usage of time series to forecast the number of tax revenues from the collection of excise taxes is also not appropriate due to their anti-persistence and fractal similarity. The study of the uncertainty of the dynamics of tax revenues from the collection of excise taxes makes it possible to predict the onset of periods of crisis reduction, with high convergence of results, regardless of the scale of measurement.Parametric forecasting of the number of tax revenues from the excise tax to the budget of Ukraine is carried out by taking into account the inertia of the dynamics of factors of influence, confirmation of causality between factors of influence, factors of influence and forecast indicators, determination of lag of causality, research of persistence of dynamics of the factors of influence. Due to the anti-persistence of the dynamics of some of the factors of influence, the forecasting of the number of tax revenues from the collection of excise tax was carried out using a set of parametric and scenario models. The results of forecasting the number of tax revenues from the excise tax on goods produced in Ukraine were lower than the official forecast by 10-12%. The results of forecasting the number of tax revenues from the collection of excise tax on goods imported to the territory of Ukraine coincided with the official forecast.

У статті визначено особливості формування доходів страховика, як специфічного суб'єкта підприємницької діяль ності. Наведено визначення прибутку страховика, його види та порядок утворення. Показано, що прибуток страхо вої компанії доцільно розглядати як позитивний фінансовий результат від усіх видів її діяльності та джерело фінан сування і створення страхових резервів. Здійснено аналіз формування доходів та розподілу прибутку страхових ком паній в Україні на прикладі Акціонерного товариства "Страхова група ТАС" (АТ"СГ "ТАС") за останні три роки (2017-2019 роки). Визначено напрями підвищення ефективності використання фінансових ресурсів за рахунок отри мання додаткового доходу на вкладений капітал. Акцентовано, що операції з перестрахування сприяють збалансо ваності страхового портфеля (внаслідок мінімізації ризиків). Водночас активна інвестиційна діяльність страхової компанії буде сприяти подальшому її розвитку, збільшенню обсягів доходів та прибутку.

Systematic assessment of the financial stability of local budgets is important for timely detection of budget imbalances and identification of their causes, thus helping to make informed management decisions of current and strategic nature on the development of territories, quality local public services and improving welfare. The article proposes the use of Kohonen maps to determine the financial stability of local budgets. The main advantages of the practical use of Kohonen maps for this purpose compared to such common assessment methods as integrated and matrix are the simplification of the process of assessing the financial stability of local budgets and at the same time visualization of the results for public presentation. On Ukraine's example local budgets were grouped according to the parameters of their financial stability with the construction of Kohonen maps based on the SOM-Ward algorithm. It allowed determining the financial condition of local budgets of Ukraine during 2017-2020 and accordingly the type of their financial stability. Taking into account changes in the financial stability of local budgets over time is important when adjusting fiscal policy. The idea is that simplifying the process of assessing the financial stability of local budgets is an important condition for its active practical application and at the same time will allow visualizing information for the public about local budgets which will promote transparency in budget management and increase trust in the formation of priorities of fiscal policy at the local level.