Onishchyk A. Fictitious activity of business entity as a threat to economic security of Ukraine

The dissertation provides a theoretical generalization and solution of a scientific problem, which consists in developing approaches to substantiate the theoretical and methodological principles and the formation of practical recommendations for counteracting the fictitious activities of economic entities as a threat to economic security of Ukraine. As a result of the dissertation research it is established that fictitious activity of business entities as a threat to economic security should be considered not only from a legal but also from an economic point of view, because it is necessary to take into account not only legislative initiatives to combat fictitious entrepreneurship. conditions that contribute to the emergence of fictitious activities, its scale, threats, destructive processes in legal economic activity. It is noted that the realization of the tax potential has a direct impact on the level of socio-economic development of the country, mobilizing budget opportunities and maintaining the financial balance of the country. The concept of counteracting fictitious activities of business entities has been developed and characterized. It is noted that the mission of the concept of counteracting the fictitious activities of economic entities is to create conditions for minimizing the fictitious activities of economic entities in Ukraine as a negative factor influencing its economic security. The conditions of realization, scientific and theoretical basis and directions of practical realization of the concept of counteraction of fictitious activity of economic entities are outlined.