Tax risks in the economic security system

Abstract

Importance: study of the category of tax risks in the context of achieving  economic security of a business entity. Purpose: consideration of factors  and conditions of tax security of business structures as an element of  their economic security. Research design: the essence and features  of tax security as the most important aspect of the economic security  system are investigated. The factors of tax security are identified, under the influence of which the economic security of the country is formed. The definition of tax risk in relation to business entities is formulated. The current state of the tax system of the Russian Federation is briefly assessed and, based on this assessment, budget-forming tax revenues are identified, and the functions of taxation are examined. Based on the results of the study, problems and prospects for managing tax risks to ensure economic, including tax, security of entrepreneurial business structures
are highlighted. The practical significance of the developed methodological tools lies in their versatility and applicability for the study and management of tax risks in the system of economic security of business entities. Results:
the role of tax security in the economic security system is revealed, which is formed under the influence of the following factors: the appropriate sources of payment of taxes and fees, the choice of the tax regime by the
business entity on which the payment obligation is assigned, compliance with the principles of taxation, the correctness of determining the amount of taxes to be levied. A definition of the category of tax risks is proposed in
the context of achieving the economic security of a business entity. Based on the analysis of tax risks, including industry ones, threats and risks in the business activities of entrepreneurial structures are formulated. The
problems and prospects for managing tax risks in the system of economic security of business entities are highlighted.