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Doctor of Economics, Professor, Head of the Department of Finance,
Kyiv National University of Trade and Economics,
19 Kyoto str., Kyiv, 02156, Ukraine
Candidate of Economic Sciences, Associate Professor, Doctoral Student at the Department of Finance,
Kyiv National University of Trade and Economics ,
19 Kyoto str., Kyiv, 02156, Ukraine
TAX SECURITY OF THE STATEBackground.Taxes constitute the main lever for formation of revenue part of the consolidated, state and local budget. Tax security of the state, satisfaction of needs of the society and growth in welfare depend on the efficiency of tax management. At the current stage of economic transformations, it is important to ensure the development in the sphere of tax security of the state by increasing the institutional capacity of the authorities which implement budgeting and tax policy.
Theaim of the article is to show the essence of tax security of the state as well as to substantiate the priority directions in order to strengthen tax security under conditions of economic transformations.
Materials and methods.Theoretical and methodological basis of the study is constituted by modern scientific works of foreign and domestic scientists related to ensuring tax security of the state. In order to determine current condition of tax security of the state, we have used a complex of scientific methods and approaches and, namely, structural, functional, systemic, factor and comparative analysis.
Results. We have shown the economic essence of tax security of the state as an instrument for ensuring sustainable social and economic development of the country. We have analysed and assessed macro-fiscal indexes of tax security as well as indexes of efficiency of taxes and charges management. It has been established that in order to strengthen budgeting and tax safety it is necessary to increase the level of coordination of measures of the budgeting, tax and monetary policy directed towards minimization of negative consequences of the Tanzi effect. We have substantiated the proposals for strengthening tax security of the state in order to increase the institutional capacity of the national tax system under conditions of economic transformations.
Conclusion. In order to strengthen tax security of the state, it is important to implement an institutional reform of the system of authorities in charge of tax and customs policy, improve the quality of planning and transferring tax proceeds to the budget of the country, adapt tax basis to changes in the macroeconomic environment, strengthen functional capabilities of counteraction against tax evasion, improve the mechanisms for detecting, assessing and monitoring fiscal risks, systematize current tax benefits and establish new ones, expand the range of service functions during tax management, increase the level of trust in fiscal authorities, increase transparency over the course of formation and use of tax revenue from the country budget, reduce asymmetric information and transaction losses during tax regulation.
Keywords: tax, tax system, tax policy, tax security, fiscal authorities, taxation mechanism, tax management.
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