Journal of Siberian Federal University. Humanities & Social Sciences: National Tax Security Assessment in the Tax Administration Mechanism

Journal of Siberian Federal University. Humanities & Social Sciences / National Tax Security Assessment in the Tax Administration Mechanism

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Issue: Journal of Siberian Federal University. Humanities & Social Sciences. 2021 14 (5)
Authors: Ponomareva, Karina A.; Maslov, Kirill V.
Contact information: Ponomareva, Karina A.: Dostoevsky Omsk State University Omsk, Russian Federation; ; ORCID: 0000-0002-2951-3067; Maslov, Kirill V.: Dostoevsky Omsk State University Omsk, Russian Federation; ; ORCID: 0000-0001-8384-277X
Keywords: tax law; tax security; tax administration; indicators; national interests; BEPS Action Plan
Abstract: The purpose of the article is to identify the essential features of indicators for national tax security and describe the system they comprise. The scope of the study is a comprehensive analysis of indicators for national tax security, aimed at identifying the nature of the correlation between the tax security and tax fairness indicators 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 the international economic integration process on the assessment of tax security of different states in the context of the concept of national interests. The discussion on the composition of tax security indicators is based on the impact made by various socio-economic phenomena on taxation. The comparative analysis of legal and economic literature shows that the variety of tax security indicators can be classified into literally tax indicators, other internal economic, foreign economic, managerial, legal, technical, socio-demographic, technological, military, political, climate indicators etc. For the quantitative evaluation of the threats on tax security, certain thresholds on the indicators are set.
Pages: 669–679
DOI: 10.17516/1997-1370-0750
Paper at repository of SibFU: https://elib.sfu-kras.ru/handle/2311/141268

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