Özet:

The purpose of the paper is to examine the essence of the term «tax security», its fundamental characteristics, such as threats, risks, interests and protection, defined how the state could provide them. The paper analyses economic, social and legal nature of the term. Key indicators of tax security of Ukraine identified and analyzed. In addition, the paper studies an integrated approach of tax security threats. In case of a big amount of threats, they divided to four main sources of threats: the state of the national economy, the state of the public finances, social features of the society and institutional environment. For each source, there have been identified and analyzed the most important factors of threats of tax security of Ukraine. Methodology. The survey based on an analysis of existing studies of Ukrainian and foreign scientists about the essence and nature of "tax security" for the last 10 years. In addition, to determine the essence and the concept, goals and objectives, methods and principles of the economic nature of the tax security, main risks, threats, expectations and results of efficient tax security identified. To build an integrated approach it is necessary to analyse all existing and potential factors of threats. There data used from reports of the State Statistics Service of Ukraine, Ministry of Economic Development and Trade of Ukraine, PWC and World Bank. Results of the survey showed that tax security is such a condition of tax security, when the process of harmonization of taxation provided under effective management of risks and threats that arise in tax area, by taking the necessary measures by the executive bodies to meet the interests of the state, society and taxpayers (business entities, organizations, people). Integrated approach of threats analysis of tax security shows that the most dangerous threats are those that are associated with poor economic development, considerable socio-economic stratification of the population, the level of shadow economy and low tax culture. The threat of the state of public finances is sufficiently large threat, but not the most dangerous, but the increase in the budget deficit and debt can affect significantly negatively on the tax security of Ukraine. The institutional environment is another threat to the tax security. Its main danger are the low efficiency of the tax authorities and uncertainty and ambiguity of legislation. Practical implications. In order to prevent a drop in tax security it is necessary to conduct continuous monitoring aforementioned factors on the sources of threats. All mentioned sources of threats would help the state authorities to build an effective Concept of Tax Security of Ukraine.

Anahtar Kelimeler: