Improving the accounting, analysis, and taxation system for microenterprises in conditions of armed conflict

Introduction. Microenterprises are an important segment of the economy, especially in times of armed conflict, when flexibility and adaptability become key factors for business survival. Their role is not only to support employment, but also to provide local markets with goods and services. However, the martial law poses serious challenges to the financial management of such enterprises, in particular in terms of accounting, business analysis and tax payments. In these circumstances, it is important to find ways to improve accounting and analytical processes, as well as to adapt the tax system to the needs of microbusinesses in crisis situations. Purpose. To research and develop recommendations for improving the system of accounting, analysis and taxation at microenterprises in the context of military conflict. In particular, to study the impact of the current tax legislation on the financial activities of enterprises, to analyze the adaptation of microenterprises to martial law, and to propose ways to improve accounting mechanisms and tax procedures in order to increase the sustainability and competitiveness of microenterprises in the context of economic instability. Method (methodology). The study applied general scientific, economic and mathematical methods and approaches, analytical procedures and tools, including methods of horizontal and vertical analysis of financial statements, which allowed to identify changes in the structure of assets and liabilities, as well as to assess the dynamics of key financial indicators, such as return on assets and capital. The results. The analysis of the financial condition of an operating microenterprise confirms that even in conditions of economic instability, a microenterprise can demonstrate positive development dynamics. The increase in assets, growth in equity, and significant improvement in financial results indicate the effectiveness of the enterprise's management. At the same time, the growth of current liabilities requires additional attention to liquidity management and optimization of working capital.