Taxation in the Context of Economic Security: Opportunities and Technologies [Mikhail Yuryevich Chernavsky] (fb2) читать постранично, страница - 3

threats of the state tax security, identified according to the results of the expert survey, are presented in Table IV.

Table IV. Main risks and threats of the tax security of the state

Tax security is characterized by the ability of tax subjects to preserve the results of their activities under the influence of various external and internal threats and risks. The main goal of the state is to minimize tax risks by reducing the number of situations that pose threats to the tax security of taxpayers, society, and the economy in general. In turn, the business entities themselves should take into account the dangers and threats of their activities and will conduct economic activities as long as the results exceed costs. Otherwise, they will be forced to stop their activities, make certain changes to improve efficiency or move into the shadows that will have negative impact on the state, since business entities in their aggregate are the largest source of tax payments [10].

To ensure a sufficiently high level of social and economic life, it is necessary to take into account tax shortcomings, which are caused by inefficient and inadequate attitude of the state to taxpayers creating destabilizing factors in the tax system, namely, tax abuses and offenses, numerous tax evasions, and the use of intricate schemes of their collection [11]. All tax risks should be carefully studied and analyzed, while measures to eliminate them should be carried out, because in the case of a frivolous attitude to this issue, threats to financial security, in particular, and national security, in general, may arise.

Taking into account the results of the conducted study and analyzing this problem for pragmatic reasons, tax risk management can be characterized as a process covering the following stages:

— risk identification and assessment;

— prioritization of risks;

— work with risks, including the choice of methods to influence risks when comparing the effectiveness of the selected measures and decision-making;

— assessment of work results with risks and management organization quality.

Thus, the content of the tax risks management is defined as the process of identifying, assessing, and eliminating tax risks, preventing the possibility of their occurrence, improving methods of minimization, as well as neutralizing the possible consequences of their impacts. At that, tax risks may result in their possible negative impact on tax security or the problems created by these risks in the field of taxation.

Ensuring the effectiveness of the tax risk management process requires its organization as a continuous cycle, which is based on an appropriate strategy taking into account the content and objectives of this process. The tax security risk management scheme, consisting of four successive stages, gives clear representation of this cycle performance:

First stage: planning and definition;

Second stage: risk analysis, assessment, and description;

The third stage: risk neutralizing methods;

Fourth stage: monitoring of means to prevent and counteract to risks.

In this process, the main place is occupied by a combination of all the facts, circumstances and procedures relating to the organization of risk management to ensure the tax security of the state.

A systematic approach to the essence of risk management and modeling of its functional and procedural characteristics has its advantages.

Firstly, it allows effectively directing management actions (risk analysis, development of measures, etc.). Secondly, it helps to determine the logical interrelated sequence of actions to ensure the reliability of the relevant activities and the quality of the risk management organization in general.

According to the proposed scheme, the quality monitoring of the risk management organization is carried out at different levels. At the first level, it is necessary to establish the effectiveness of a particular stage in the risk management process. At the second level, it is important to assess management by examining ways and means of achieving the objectives of the fiscal authorities. The third level concerns determining the quality of the risk management process organization in general to ensure the tax security of the state.

Changes and development in the tax security system cannot be achieved without the perfection of information systems and analysis, improvement of scientific and technical potential, creation of information technologies, modernization of the taxpayer accounting system, application of new analysis and forecasting models by tax authorities, as well as without improvement of the payment accounting system [12].

Tax policy is the only one of the main tools for building an effective and efficient tax system, whose main task is to fill the budget with sufficient payments in the form of taxes, and their effective use. It is always difficult for the state to make the right decisions. Therefore, it is necessary to actively use the tax security indicators, which involves their calculations, subsequent analysis, and use of obtained data to build forecasts of the main indicators of the tax system. Correctly and timely calculated indicators will make it possible to have real figures on the economic development of the country [13], [14], [15].

The tax security is closely related to the level of tax culture, which is manifested in the observance by all subjects of tax legal relations of laws and other normative legal acts, timeliness and correctness of payment of taxes, knowledge of laws, their rights and obligations, as well as trust in the state in its effective redistribution of collected taxes and fees. It is trust and mutual cooperation among all subjects of tax relations that will give impetus to the development of tax culture, which is the basis for fundamental changes in the tax policy of the state, building an effective national economy, and ensuring reliable tax security of Russia.

V. CONCLUSION

The accentuation of the tax security in the system of the national economic security represents an economic and legal definition and should reveal the nature of security according to the economic essence of taxes in the context of constantly developing a conflict of interests in the field of taxation. National, economic, financial security and tax relations should be understood as elements that in reality continuously affect each other.

The formation of effective tax policy by identifying, assessing, and eliminating tax risks and threats can strengthen tax security. To ensure the effective development of the Russian economy, it is necessary to observe compliance of the tax security elements with the requirements of national security. In this connection, it is necessary to examine on a regular basis the effectiveness of methods, techniques, and tools to ensure the national security of the state.

In addition, the lack of the tax security concept at the legislative level, which would contain the priorities, goals, and objectives, as well as ways to ensure the tax security of the state, is currently very noticeable. Such a concept should be necessarily adopted. Without such a concept, it will be difficult to implement effective social and economic development of the state. Therefore, further research on this topic should be focused on the development of a system of estimated figures and indicators reflecting the effectiveness of the tax security construction that will help to identify their effectiveness at all management stages.

REFERENCES

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