MOTIVATION IN THE MANAGEMENT OF LABOR RESOURCES OF THE ENTERPRISE

In the process of economic activity, enterprises have risks that they have to deal with. However, not every entrepreneur manages to overcome some risks. During the quarantine period, due to the coronavirus pandemic, there are restrictions on the activities of enterprises, depending on the severity of the situation. Thus, many companies have temporarily ceased operations under the law, which has led to falling profitability and staff reductions. Small and medium-sized enterprises do not always manage not to go bankrupt during the period of stagnation, because a large number of which can last only a month. About half of the enterprises, during the total quarantine, completely cease their activities. Such changes have a negative impact not only on the enterprises themselves, but also on the country's economy. As they are not profitable, part of the tax revenues, do not come to the budget. In addition, to overcome the crisis in their business, entrepreneurs use a tool to optimize the economic situation, such as staff reduction. As a result, employees who worked in such enterprises become temporarily unemployed, which is almost a tenth, fourth and second part of the staff in large, medium and small businesses, respectively. The article examines and analyzes the impact of government action to contain the COVID-19 pandemic on the corporate taxation system in the process of cruel and facilitated measures, especially total quarantine. Unprofitable businesses have been unable to pay taxes due to downtime, so the state must settle this issue and provide companies at risk of bankruptcy with benefits and tax relief. Public authorities develop and implement economic incentive programs to prevent the large impact of restrictions on small and medium-sized businesses. Such programs are various preferential rates for individual enterprises and financial assistance in the form of interest-free or low-interest government loans. Alternative assistance programs to combat the financial impact of quarantine on small and medium-sized businesses have been considered, and a conclusion has been drawn as to the consequences of such programs.