Authors: V.V. Mishchenko

Title of the article: On tax security of the state and its subjects

Year: 2018, Issue: 2, Pages: 51-60

Branch of knowledge: Economics and innovation management

Index UDK: 336.225

DOI: 10.26730/2587-5574-2018-2-51-60

Abstract: The tax security of the state is an element of its economic security. Ensuring this security is possible only if the interests of taxpayers and the state, as the recipient of taxes and their distributor do not contradict each other. In case if the interests of one of the parties begin to prevail over the interests of the other party, there are the threats to the economic security of the state. In particular, the certain tax maneuvers ultimately lead to an increase in the tax burden on taxpayers and, accordingly, to the growth of contradictions between the state and non-government economic agents. In addition, another consequence of the tax maneuver is the growing contradictions between the federal center and the regions, since rising taxes are federal and, accordingly, are the revenue of the federal budget. So the growing contradiction of interests between the state and taxpayers is nothing else but a form of tax threat to the state and its economy.

Key words: tax security taxes tax arrears tax law violation tax system

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