Taxation in the Context of Economic Security: Opportunities and Technologies

Svetlana Sayfieva, Oleg Shakhov, Valery Nevmyvako, Mikhail Chernavsky, Nataliya Vysotskaya Taxation in the Context of Economic Security: Opportunities and Technologies

International Journal of Recent Technology and Engineering (IJRTE)

ISSN: 2277–3878 (Online), Volume-8 Issue-2, July 2019

Svetlana Nikolaevna Sayfieva, Oleg Fedorovich Shakhov, Valery Pavlovna Nevmyvako, Mikhail Yuryevich Chernavsky, Nataliya Vladimirovna Vysotskaya

Revised Manuscript Received on 30 July 2019.

* Correspondence Author

Svetlana Nikolaevna Sayfieva*, Market Economy Institute of RAS (MEI RAS), Moscow, Russian Federation.

Oleg Fedorovich Shakhov, Russian Presidential Academy of National Economy and Public Administration (RANEPA), Moscow, Russian Federation.

Valery Pavlovna Nevmyvako, Russian Presidential Academy of National Economy and Public Administration (RANEPA), Moscow, Russian Federation.

Mikhail Yuryevich Chernavsky, Moscow State University of Technology and Management named after K.G. Razumovsky (first cossack university), Moscow, Russian Federation.

Nataliya Vladimirovna Vysotskaya, National Research University Higher School of Economics (HSE), Moscow, Russian Federation; Russian University of transport (RUT (MIIT), Moscow, Russian Federation.

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.