Risks and threats of tax state security and methods of their neutralization

Abstract

The article substantiates the relevance of the study to ensure security of the state tax. Scientists studied different approaches to defining the essence of the concept of "security tax" on the key features that would satisfy the interests of all subjects of tax relations and the necessity of legal consolidation of this concept. Analyzed the economic, social and legal nature of the existence of the security tax, identified key indicators of fiscal security of Ukraine. To determine the effectiveness of the tax administration in the interests of the tax security highlights the main threats, tax security risks caused by external and internal factors, and propose measures for their elimination and prevent the possibility of their occurrence. The stages of tax risk management with effective building security tax, designed structurally-logic of the tax risk management security.

Keywords

• tax security
• economic security
• fiscal policy
• fiscal and regulatory function of taxes
• tax safety indicators
• the criteria for the tax security threats
• tax risks
• tax evasion
• tax burden
• tax debt
• tax administration