THREATS TO THE TAX SECURITY OF TAXPAYERS IN THE MODERN ECONOMIC CONDITIONS

Abstract

Taxes are the main source of filling the state budget. Considerable attention is paid to the fiscal security of the state in the conditions of martial law. Ensuring the country's tax security is impossible without compliance with tax security by the taxpayers themselves. Scientists consider tax security at different levels: tax security of taxpayers, the region, the state, international tax security. Tax security consists of such elements as threats, risks, level, indicators of tax security. The article substantiates the concept of tax security of taxpayers and tax security management as a set of measures to ensure the optimal level of tax security. The tasks of tax security management include identifying threats to tax security, determining the actual and optimal level of tax security, substantiating and implementing measures to ensure the optimal level of tax security, determining the effectiveness of measures to adjust management decisions. Threats to the tax security of taxpayers are divided into managed and unmanaged by the possibility of influencing and managing them. The managed types of threats include the company's management system, the qualifications of accounting staff, the level of tax culture, accounting policy, and the taxpayer's financial condition; to the unmanaged -the system of administration of taxes and fees, changes in tax legislation and the structure of control bodies, a high level of tax burden, force majeure, circumstances of force majeure. Blocking the registration of tax invoices in the Unified register of tax invoices as a tool for electronic administration of value added tax poses a threat to VAT payers, leads to the impossibility of recognizing the tax liability and VAT tax credit. The introduced changes in taxation had a positive effect on taxpayers and the country's budget during martial law.Keywords:tax security, tax security management, threats to tax security, administration of taxes and fees.