Taxation in the Context of Economic Security: Opportunities and Technologies
Svetlana Nikolaevna Sayfieva1, Oleg Fedorovich Shakhov2, Valery Pavlovna Nevmyvako3, Mikhail Yuryevich Chernavsky4, Nataliya Vladimirovna Vysotskaya5
1Svetlana Nikolaevna Sayfieva, Market Economy Institute of RAS (MEI RAS), Moscow, Russian Federation.
2Oleg Fedorovich Shakhov, Russian Presidential Academy of National Economy and Public Administration (RANEPA), Moscow, Russian Federation.
3Valery Pavlovna Nevmyvako, Russian Presidential Academy of National Economy and Public Administration (RANEPA), Moscow, Russian Federation.
4Mikhail Yuryevich Chernavsky, Moscow State University of Technology and Management named after K.G. Razumovsky (first cossack university), Moscow, Russian Federation.
5Nataliya Vladimirovna Vysotskaya, National Research University Higher School of Economics (HSE), Moscow, Russian Federation; Russian University of transport (RUT (MIIT), Moscow, Russian Federation.
Manuscript received on 10 March 2019 | Revised Manuscript received on 18 March 2019 | Manuscript published on 30 July 2019 | PP: 6089-6094 | Volume-8 Issue-2, July 2019 | Retrieval Number: B3816078219/19©BEIESP | DOI: 10.35940/ijrte.B3816.078219
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© The Authors. 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.
Scope of the Article: Social Sciences