Податкова безпека як складова фінансової безпеки держави
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Файли
Дата
2018
Автори
Форкун, І.В.
Лепетун, І.О.
Forkun, I.
Lepetun, I.
Назва журналу
Номер ISSN
Назва тому
Видавець
Хмельницький національний університет
Анотація
Стаття присвячена дослідженню податкової безпеки як складової фінансової безпеки держави. Розраховано
систему індикаторів рівня податкової безпеки України, виявлено існуючі загрози та ризики вітчизняної податкової безпеки та
запропоновано напрями підвищення її рівня в сучасних умовах розвитку економіки країни.
The purpose of the article is to assess the current state of tax security in Ukraine, identifying a system of challenges and threats to tax security and development of measures to prevent the possibility of their occurrence, minimize or neutralize the effects of the impact on the overall financial security of the state. In order to enter Ukraine into a circle of developed countries, rather than go to the periphery of the world economy, must to strive for social development that is impossible without the formation of an integrated system of economic security. Financial security is an important component of the country's economic security, which includes banking security, non-bank financial sector security, debt security, fiscal security, currency security, and monetary security. In our opinion, the list of financial security components should be supplemented by the tax segment, because tax component affects the growth of resource potential for the development of a competitive national economy on the basis of investment renewal of export and production potential, preservation of the integrity of the financial system, and counteraction to the internal and external threats of the state. The system of tax safety indicators is a tool for detecting internal and external threats, prevention of critical situations and their timely elimination in order to achieve the goals of safe state development as a result of measures taken by the government of the country to increase the level of tax security of the state. We calculated the system of tax rate indicators for Ukraine for 2014-2017 and on the basis of which we concluded that the low level of tax security is related to the ineffectiveness of tax policy, which makes it impossible to implement the strategic priorities of Ukraine's financial security. Tax risks are a major source, which create a threat to tax security. We have identified a system of threats and risks to the country's tax security at the level of the state and at the level of taxpayers. In order to increase tax security, it is necessary to increase the efficiency of tax policy and carry out continuous monitoring of changes in indicators, provide detection, assessment and elimination of tax risks and threats that will contribute to the sustainable development of the Ukrainian economy and the achievement of the appropriate level of financial and economic security of Ukraine as a whole.
The purpose of the article is to assess the current state of tax security in Ukraine, identifying a system of challenges and threats to tax security and development of measures to prevent the possibility of their occurrence, minimize or neutralize the effects of the impact on the overall financial security of the state. In order to enter Ukraine into a circle of developed countries, rather than go to the periphery of the world economy, must to strive for social development that is impossible without the formation of an integrated system of economic security. Financial security is an important component of the country's economic security, which includes banking security, non-bank financial sector security, debt security, fiscal security, currency security, and monetary security. In our opinion, the list of financial security components should be supplemented by the tax segment, because tax component affects the growth of resource potential for the development of a competitive national economy on the basis of investment renewal of export and production potential, preservation of the integrity of the financial system, and counteraction to the internal and external threats of the state. The system of tax safety indicators is a tool for detecting internal and external threats, prevention of critical situations and their timely elimination in order to achieve the goals of safe state development as a result of measures taken by the government of the country to increase the level of tax security of the state. We calculated the system of tax rate indicators for Ukraine for 2014-2017 and on the basis of which we concluded that the low level of tax security is related to the ineffectiveness of tax policy, which makes it impossible to implement the strategic priorities of Ukraine's financial security. Tax risks are a major source, which create a threat to tax security. We have identified a system of threats and risks to the country's tax security at the level of the state and at the level of taxpayers. In order to increase tax security, it is necessary to increase the efficiency of tax policy and carry out continuous monitoring of changes in indicators, provide detection, assessment and elimination of tax risks and threats that will contribute to the sustainable development of the Ukrainian economy and the achievement of the appropriate level of financial and economic security of Ukraine as a whole.
Опис
Ключові слова
фінансова безпека, податкова безпека, індикатори податкової безпеки, ризики та загрози податкової безпеки, financial security, tax security, tax safety indicators, risks and tax security threats
Бібліографічний опис
Форкун І. В. Податкова безпека як складова фінансової безпеки держави / І. В. Форкун, І. О. Лепетун // Вісник Хмельницького національного університету. Економічні науки. – 2018. – № 5, т. 1. – С. 289-292.