FINANCIAL RESULTS OF ENTERPRISES DURING THE PANDEMIC AND WARTIME: DYNAMICS AND TRENDS

The dynamics of the financial results of Ukrainian enterprises were studied, in particular by the types of their economic activity. The main trends of indicators of financial results in recent years were analyzed, the rates of growth of profits and losses are presented. The situation in various sectors of the economy is presented and the most stable sectors of the economy during the period of quarantine and war are given. The main changes in the taxation of enterprises during the introduction of martial law in Ukraine are considered. Tax revenues from the main taxes, namely corporate income tax and VAT in 2022, were analyzed. Support measures for business entities are proposed, which are aimed at increasing the resilience of enterprises to changing environmental conditions.