Purpose of the article is the actualization of problematic issues related to the identification of risks and threats to the tax security of the enterprise, which is a trigger for the probable onset of the “fiscal crisis” and is a consequence of COVID-19.

Research methodology – The article used general scientific research methods (observation, comparison, modeling, generalization), methods of tax risk management were used for minimizing the impact of COVID-19 on the activities of enterprises and extrapolation method was used for identifying the stages of tax security risk management.

Findings – The generalization of factual material and statistical data allowed to establish that in modern conditions of business environment development the main threats to tax security of the enterprise were the probability of global epi-demic risk, the risk of military collaboration, the risk of management failure and effective risk of social destabilization.

Practical implications – It has been recommended to take actions in the field of minimizing tax security risks taking into account the implementation of the Fiscal Roadmap for economic recovery.

Research limitations – One of the main limitations of this study is that the main proposals of the article are formed taking into account the peculiarities of the tax system of Ukraine.

Originality/Value – consists in identifying the impact of general state policy on minimizing tax risks of business entities as a result of assessing the experience of minimizing tax risks in the context of Covid-19 based on Ukrainian national practice.

DOI: https://doi.org/10.3846/cibmee.2021.606