Risks and threats of tax state security and methods of their neutralization
Journal Title: Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу: міжнародний збірник наукових праць - Year 2016, Vol 35, Issue 2
Abstract
The article substantiates the relevance of the study to ensure security of the state tax. Scientists studied different approaches to defining the essence of the concept of "security tax" on the key features that would satisfy the interests of all subjects of tax relations and the necessity of legal consolidation of this concept. Analyzed the economic, social and legal nature of the existence of the security tax, identified key indicators of fiscal security of Ukraine. To determine the effectiveness of the tax administration in the interests of the tax security highlights the main threats, tax security risks caused by external and internal factors, and propose measures for their elimination and prevent the possibility of their occurrence. The stages of tax risk management with effective building security tax, designed structurally-logic of the tax risk management security.
Authors and Affiliations
Y. V. Lebedzevych
Keywords
Related Articles
- EP ID EP280697
- DOI -
- Views 126
- Downloads 0
Priority tasks for improvement of budget financing processes of higher educational institutions
The research presents the statistical data of respondents’ survey on their views on qualitative changes in education in Ukraine during the years of its independence, changes in the level of education of the population, o...
Development of accounting information as dataware basis for management of transport services
The package of internal management reporting in the context of specific business processes and cost elements was worked out in this study. The package includes the reporting forms about the formation and use of the vehic...
Organization of protection of accounting information in a hybrid war
The implementation of economic activity by economic entities occurs in the difficult conditions of conducting hybrid war. It is characterized by the use of specific methods, in particular cyberattacks. Cybersecurity has...
Identification of the consequences of battle operations and the occupation of state territories in accounting
The research deals with the process of identifying the consequences of battle operations and the occupation of state territories due to their influence on the separate objects of accounting. The overall structure of the...
Management accounting and analysis of business processes in the enterprise
The article considers the main problems of managerial accounting and analysis of business processes in the field of manufacturing sector (industry, construction, agriculture). From the authors’ point of view, managerial...