| Autor: |
Popova L.V., Selyukov M.V., Varaksa N.G., Nazarov M.A. |
| Jazyk: |
English<br />French |
| Rok vydání: |
2019 |
| Předmět: |
|
| Zdroj: |
SHS Web of Conferences, Vol 62, p 14003 (2019) |
| Druh dokumentu: |
article |
| ISSN: |
2261-2424 |
| DOI: |
10.1051/shsconf/20196214003 |
| Popis: |
In today’s world taxes tend to be not only a tool for ensuring and maintaining economic and financial security, but also a source of possible threats and risks which may result in reduction of tax potential and budgetary imbalances between the central office and the provinces. In the conditions of economy digitalization, tax security as a prospective way of optimal modern tax management in the state and its regions includes elements of tax mechanism, information technology and technology of tax information protection. This article advocates the need for legislative recognition of the term "tax security", structures the components of tax security threats identification, which include elements of risk management and directions of tax administration improvement. Within the framework of the study of the tax security system, the functional relationship between tax risks and the structural elements of the tax mechanism, including its planning, regulatory, controlling and analytical components, was determined. |
| Databáze: |
Directory of Open Access Journals |
| Externí odkaz: |
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