THE TAX SYSTEM AS A MECHANISM OF INCREASING THE LEVEL OF NATIONAL ECONOMIC SECURITY OF THE RUSSIAN FEDERATION

This article defines the significance and importance of research on the analysis of the use of the tax system as a mechanism for ensuring the national economic security of the country in modern conditions. The purpose of this study is to find ways and mechanisms that can have a positive impact on the level of national security of the state. Based on the analysis of methods for assessing the functioning of the tax system through the dynamics of a number of statistical data affecting both direct (tax burden, tax collection, tax arrears, receipts by budget level and by type of taxes, decile coefficient and Gini coefficient), and auxiliary (rates real disposable income growth, credit debt burden, the share of the population with incomes below the subsistence level, the structure of borrowers by the size of the debt burden, the size of the shadow sector) indicators characterizing the efficiency of the use of tax instruments, an assessment of the implemented measures is given and the key problems affecting the level of economic security are identified country. This made it possible to formulate proposals to improve the efficiency of the use of tax instruments as a mechanism capable of increasing the level of national economic security by introducing a progressive scale of personal income tax, reforming the personal income tax through a number of measures, as well as reducing the value added tax rate. and simplification of the methodology for its calculation.