The aim of this research is to analyze the theoretical and legal aspects of threats and risks to the tax security of the state. It focuses on developing measures to eliminate these threats, prevent their occurrence, and improve methods of minimizing and neutralizing their consequences. The method of expert survey was employed to define the economic, social, and legal nature of tax security, as well as to identify the main risks and threats. The relevance of studying tax security insurance is emphasized in the article. In addition, various definitions of tax security are discussed, taking into account the interests of all entities involved in tax relations.
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