Analysis of tax security threats at the state level

Abstract

In the article the results of the analysis of tax security threats at the state levelin an integrated manner are considered. It is shown that a deeper understanding of the tax security at the state level needs to identify the source of the factors and direct threat as a potential dangerous actions specified factor. In case if there are a large number of them they are related to one of the four major sources of threats to security tax, namely the state of the economy, the state of public finance, especially the existing institutions, social characteristics of the society. For each source there have been identified and analyzed the main factors of threats of tax security of Ukraine. It has been found out that the most dangerous threats are those associated with the poor performance of economic development, low living standards. It has been concluded that the significant but not critical threat is that due to the current situation of public finance. Significant threat to the security of the state tax form institutional factors that are associated with large-scale shadow economy and low tax culture and morality. It is shown that the efficiency of the tax authorities and measures taken to improve tax administration tax reduces the threat level security. It is concluded that the analysis of these threats must consider the possibility that they together can greatly enhance one another.