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IV. RESULTS AND ISCUSSION

A generalization of expert approaches to the tax security concept is given in Table II.

Table II. Approaches to the definition of the tax security concept

Thus, most of the interviewed experts (12 people) consider tax security as a subsystem of the state national security, which represents a certain status of the tax system.

To develop a comprehensive view of the tax security level of the country, the economic, social, and legal nature of the tax security existence was analyzed.

The economic aspect of the tax security, according to experts, is determined by the degree of fullness of the budget with financial resources, which is influenced by a number of factors: the level of economic development, GDP growth, inflation rate, the tax burden on the economy agents, which are involved in the reproduction. For better understanding of this aspect, it is necessary to figure out what the taxation effectiveness means, and how its level is determined. Tax efficiency can be calculated by comparing costs and benefits.

The results can be considered as the amount of taxes collected by the state into the budget, while expenses include funds necessary to collect these taxes. However, if the payer has paid a large amount of taxes, this can lead to a decrease in activity among entrepreneurs and investors, or to the transition of the business into the shadow that will further lead to a decrease in tax revenues to the budget [9].

In the authors’ opinion, the viewpoint of Yuri K. (an employee of the Federal Tax Service) is the most rational. According to this standpoint "the harmonization of tax systems can be assessed to some extent both in terms of tax collection and the level of the shadow economy in the country. After all, only a country, where the level of tax collection is high enough while the level of the shadow economy is not so great, can be considered civilized and prosperous." While agreeing with the author's basic provisions it should be noted, however, that evaluation factors should not be neglected. It is necessary to take into account the quality and expert assessment of legislation in the tax system, which contains many problems and legal conflicts.

Taking into account these indicators, it becomes clear that one leading indicator of the tax security is the level of the tax burden on taxpayers, which shows how taxes and fees affect both individual business entities and the economic condition of the state (Table III).

Table III. Dynamics of tax burden indicators in Russia by types of economic activity

(according to the method of the Federal Tax Service of Russia*), %

* The calculation is made without taking into account income on consolidated social tax and insurance contributions for compulsory pension insurance

The legal aspect of the tax security, according to experts, consists in the process of control over the tax system, creating conditions for fair taxation of social reproduction entities and declaration of conditions in the laws. In addition, regulatory provisions can be used to minimize abuses in the allocation of budget funds.

The social aspect of the tax security, according to experts, consists in the degree of protection of the interests of all business entities, namely, the state, businesses and the population, through fair taxation, tax preferences, payment of taxes and the distribution of tax revenues among the agents of the financial system. The so-called tax culture and discipline should be formed, which will provide the necessary level of the tax security. One of the experts (Victor K., an employee of the city administration) notes that the social orientation of taxes should be manifested through the ratio of direct and indirect taxation. Moreover, direct taxation should prevail that will reduce the burden on consumers themselves, and in the case of effective tax rates will also activate the production process in the state. In addition, the expert continues, "the collected taxes should be effectively implemented to solve socio-economic problems to meet the interests of both the state and the population." Thus, in his opinion, only due to the sustainable development of the economy, society, and the rational use of budgetary funds, it is possible to achieve the necessary level of the TS, which will satisfy the interests of all subjects of taxation. However, all this is possible only with the functioning of an effective, efficient, and rational tax system.

To determine the essence, methods, and construction principles of the economic nature of the tax security, the main risks and threats arising in the course of its efficient construction were determined during the survey.

According to experts, the main source of the threat to the tax security is the tax risks, which should be understood as the probability of negative consequences for the tax system due to the inefficiency of its construction and functioning, the impact of existing threats, as well as external and internal factors.