Strengthening the State’s Economic Security in the Tax Sphere: Problems and Prospects of the Russian Federation

Abstract

At the state level, society is provided with various benefits in the form of law enforcement, social guarantees, education, healthcare, and environmental safety, which directly depends on the level of budgets and the tax potential of the regions. The effectiveness of the state and regions in terms of fulfilling their functions, which are financially provided by the tax system, should be taken into consideration in order to evaluate the stability and sustainability of the socio-economic development and the ability to ensure economic security of the state and regions. Therefore, a study dedicated to finding ways to strengthen economic security in the tax sphere is regarded as relevant. The purpose of this article is to consider the factors and threats to economic security in the tax sphere with the application of world best management practices and to identify government measures of taxation efficiency. General and particular research methods, methods and tools of graphical interpretation, comparative analysis, and related changes are used as methodological tools for this study. The article presents a theoretical analysis of the categorical apparatus and elements of security, threats and factors of their occurrence in the tax sphere, explores the indicators of the underground economy, forms a mechanism for ensuring economic security and identifies ways to strengthen tax security from the perspective of using tools and methods of the state tax policy. The implementation of measures to prevent and neutralize threats to economic security in the tax sphere ensures state stability and an increase in competitiveness and living standards of the population.