Humanities & Social Sciences, Vol 14, No 5 (2021)

Assessment of the national tax security in the mechanism of tax administration

Karina Ponomareva, Kirill Maslov

Abstract


The purpose of the article is to identify the essential features of indicators of national tax security and describe their system. The subject of the study is a comprehensive analysis of indicators of national tax security, aimed at identifying the nature of the relationship between indicators of tax security and tax fairness in interstate and domestic relations. Without understanding the essence and content of tax security indicators, it is impossible to correctly assess the effectiveness of legal measures taken by states in the field of taxation.

The article considers the impact of process of international economic integration on assessment of the level of tax security of states in the context of the concept of national interests. The discussion on the composition of tax security indicators is based on the question of the degree of influence of various socio-economic phenomena on taxation. A comparative analysis of legal and economic literature shows that the variety of tax security indicators can be divided most completely, depending on their nature, into: literally tax indicators, other internal economic, foreign economic, managerial, legal, technical, socio-demographic, technological, military, political, climate indicators etc. Setting thresholds for indicators allows to quantify the impact of threats to tax security.