E3S Web of Conferences (Jan 2023)

Methodology for assessing the tax security of the state using mathematical modeling methods

  • Reutov Victor,
  • Vorobyova Elena,
  • Apatova Natalia,
  • Borsch Lyudmila,
  • Burkaltseva Diana,
  • Blazhevich Oleg,
  • Kravchenko Ivan,
  • Plaksa Julia

DOI
https://doi.org/10.1051/e3sconf/202337605034
Journal volume & issue
Vol. 376
p. 05034

Abstract

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The issues of studying tax security are especially relevant and important from the point of view of the problem of ensuring the security of the country as a whole, as a tool for managing socio-economic systems and ensuring social protection of the population. The purpose of the study is to study the indicators of the tax security of the Russian Federation, taking into account threats. The article clarifies the essence of the concept of •tax security•; assessed the tax security of the Russian Federation on its main aspects; Threats to Russia’s tax security have been identified and systematized. The analysis of modern economic literature revealed the following problems in the study of this topic: some authors consider it as an independent type of security, others - as an integral part of budgetary and tax security; there is also no well-developed comprehensive methodology for assessing tax security; At the same time, the study of threats to tax security takes place without studying the causes of their occurrence and the consequences to which they lead.

Keywords