THREATS TO NATIONAL TAX SECURITY: LEGAL DIMENSION

Abstract

Ма с ло в К. В. 188 THREATS TO NATIONAL TAX SECURITY: LEGAL DIMENSION K. V. Maslov Dostoevsky Omsk State University E-mail: mas_law@mail.ru Rece iv e d 1 Fe b 2 0 2 2 Introduction: the article is devoted to the identification of essential signs of threats to na- tional tax security, significant for lawmaking and law enforcement. The study of the content and types of such threats makes it possible to determine the forms and methods of legal support for the tax security of the state, to minimize the likelihood of harmful properties of the legal norms themselves. Purpose: to identify the essence of threats to national tax security and classify them in the context of their legal regulation. Methods: system analysis of the provisions of the phi- losophy of security, taxation theory; analysis of Russian and foreign doctrinal sources in the field of legal theory and branch legal sciences; theoretical methods of formal and dialectical logic, deduction and induction; the legal-dogmatic method and the method of interpretation of legal norms. Results: threats to national tax security essentially represent a set of events or acts that can prevent the collection of the planned amount of tax revenue calculated so that there could be ensured full funding necessary for the performance of their functions and tasks by the state and municipalities both in the current period and for a long-term development. The paper provides a classification of threats which was developed based on criteria such as the degree of their being targeted against tax collection, the source and territory of occurrence, the subject, the period of action, the participation of a person, the object, the relationship with law. Conclu- sions: threats to national tax security are not limited to the most harmful violations of tax legis- lation but also comprise deeper determinants that make illegal behavior accessible and profita- ble for private and public participants in tax relations. Through defining the nature and identi- fying the types of threats to national tax security, it is possible to adequately minimize their im- pact by appropriate legal regulation