DETERMINATION OF TAX RISKS IN THE SYSTEM OF ECONOMIC SECURITY
Authors:
1.
Russian Presidential Academy of National Economy and Public Administration
(Department of State and Municipal Administration, Professor of the department)
Russian Federation
Russian Federation
Type:
Article
Pages:
from 114
to 120
Status:
Published
Received:
25.06.2015
Accepted:
25.06.2015
Published:
25.06.2015
Language:
Russian
Keywords:
economic security, security tax, decriminalization of tax relations, tax risks, tax risks classification
Abstract (English):
Ensuring economic security in the tax area could have positive results only if it is based on precise and clear regulation in the field of taxation, modern methods of economic analysis and evaluation of existing tax risks, which is especially important in the formation of effective tax policy in economic crisis. The legislation on taxes and duties do not have such terms as "tax risk". According to the author, in the modern theory of economic and fiscal security the concept of "tax risk" should be clearly defined, scientific approaches to its classification should be developed. With the development of economic relations refinement and reclassification of tax risks should be done on various grounds for the purpose of reflection, assessment and development of effective methods of management in order to secure existence of state and business in the market economy.
Ensuring economic security in the tax area could have positive results only if it is based on precise and clear regulation in the field of taxation, modern methods of economic analysis and evaluation of existing tax risks, which is especially important in the formation of effective tax policy in economic crisis. The legislation on taxes and duties do not have such terms as "tax risk". According to the author, in the modern theory of economic and fiscal security the concept of "tax risk" should be clearly defined, scientific approaches to its classification should be developed. With the development of economic relations refinement and reclassification of tax risks should be done on various grounds for the purpose of reflection, assessment and development of effective methods of management in order to secure existence of state and business in the market economy.
Keywords:
economic security, security tax, decriminalization of tax relations, tax risks, tax risks classification
economic security, security tax, decriminalization of tax relations, tax risks, tax risks classification
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