TAX SECURITY AS A COMPONENT OF THE ECONOMIC SECURITY OF UKRAINE

Abstract

. Introduction. The issue of ensuring economic security is determined by the results of the state's activity in all fields of its activity. History has shown that in most cases the existence of a modern state is impossible without an effective tax system and tax policy. Currently, their main manifestations can be considered on both sides: filling the budget for financing public spending; tax regulation of socio-economic processes. Both manifestations have a greater/less influence on the state of the national economy, financial, budget system and determine the state of tax security of the state. Purpose. Generalization of views on tax security in the system of economic security of the state, isolation of its specific features and determination of indicators for its evaluation. Methods. The scientific works of foreign and domestic scientists and practitioners on ensuring the economic and tax security of the state, legislative and regulatory acts of Ukraine, analytical information of executive bodies, organizations and institutions whose activities are related to research in the economic and/or tax field were used. The methodological basis of work is entrusted with both general scientific and specific research methods: the dialectical approach allowed to consider phenomena and processes in the tax and economic field as interrelated and interdependent and to identify specific features of the state's tax security, comparative analysis provided information on economic security indicators But situational approaches were used in the study of objects and indicators of tax security. Results. It is established that despite the existence of a number of normative legal acts on national, including economic security, the issue of tax security is not regulated by law. The analysis of research by scientists in the field of tax security of the state has allowed to distinguish its specific features: tax security is part of the financial security of the state; The priority of tax security is sufficient filling of the budget with tax revenues and regulation of socio-economic processes; Compliance with the optimality of the tax burden. It is substantiated that the selection of tax security indicators should be set by a number of requirements: taking into account the action of the fiscal, regulatory and control function of taxes and taxation; availability of tax risks and/or threats. Within the assessment of taxes and taxation and tax threats and risks at the state, it is proposed to use a number of indicators for determining the level of tax security. Conclusion. Modern challenges of the national economy and the need to ensure its economic security require the formation of an effective tax security system capable of: promptly and comprehensively to respond to internal and external threats and/or challenges; optimally implement both fiscal and regulatory, control functions of taxes and taxation; to introduce such mechanisms of interaction between the state and taxpayers that would satisfy the interests of all subjects of tax relations. Specific features of tax security and proposed indicators are established, based on both tax and tax functions, as well as tax risks and/or threats, will serve for a detailed analysis of tax security and will allow retrospective, current and trendy assessment of its level.