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Taxation in the Context of Economic Security: Opportunities and Technologies - Mikhail Yuryevich Chernavsky, Svetlana Nikolaevna Sayfieva

Taxation in the Context of Economic Security: Opportunities and Technologies

Страниц

10

Год

2024

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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International Journal of Recent Technology and Engineering (IJRTE)

ISSN: 2277–3878 (Online), Volume-8 Issue-2, July 2019

Svetlana Nikolaevna Sayfieva, Oleg Fedorovich Shakhov, Valery Pavlovna Nevmyvako, Mikhail Yuryevich Chernavsky, Nataliya Vladimirovna Vysotskaya

Revised Manuscript Received on 30 July 2019.

* Correspondence Author

Svetlana Nikolaevna Sayfieva*, Market Economy Institute of RAS (MEI RAS), Moscow, Russian Federation.

Oleg Fedorovich Shakhov, Russian Presidential Academy of National Economy and Public Administration (RANEPA), Moscow, Russian Federation.

Valery Pavlovna Nevmyvako, Russian Presidential Academy of National Economy and Public Administration (RANEPA), Moscow, Russian Federation.

Mikhail Yuryevich Chernavsky, Moscow State University of Technology and Management named after K.G. Razumovsky (first cossack university), Moscow, Russian Federation.

Nataliya Vladimirovna Vysotskaya, National Research University Higher School of Economics (HSE), Moscow, Russian Federation; Russian University of transport (RUT (MIIT), Moscow, Russian Federation.

© The Authors. Published by Blue Eyes Intelligence Engineering and Sciences Publication (BEIESP). This is an open access article under the CC-BY-NC-ND license http://creativecommons.org/licenses/by-nc-nd/4.0/

Abstract: The aim of the present work is conducting the theoretical and legal analysis of threats and risks of tax security of the state, as well as developing on this basis measures to eliminate them and prevent their occurrence, improving methods of minimization, and neutralizing the possible consequences of their impact. To solve the set goal, the method of expert survey was used that allowed generalizing the concept of tax security, determining its economic, social, and legal nature, as well as defining the main risks and threats to the tax security of the state. The article substantiates the relevance of the study the issue concerning insurance of tax security of the state. Various approaches of scientists to the definition of the tax security concept essence were considered, which would satisfy the interests of all entities of tax relations. To determine the efficiency of tax administration to the benefit of the tax security, the main threats and risks of the tax security caused by external and internal factors are identified, as well as measures to eliminate them and prevent their occurrence are proposed. The authors propose the stages of tax risk management when constructing an effective system of tax security, as well as develop a structural and logical scheme of risk management of tax security of the state.

Index Terms: tax security, economic security, tax policy, fiscal and regulatory functions of taxes, tax security indicators; tax risks, tax burden.

I. INTRODUCTION

Understanding the role of taxation in the provision of economic security includes consideration of its positive effect on macroeconomics (growth of the tax potential of the state), as well as negative aspects in the form of nonreceipt of tax revenues to the budgets of all levels, criminalization of tax relations, growth of tax nihilism, the crisis of the tax system, destroying the socio-political foundations of the state and depriving the authorities of financial resources.

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