USING TAX POLICY TO ENSURE ECONOMIC SECURITY OF RUSSIAN FIRMS

The most important component of economic security of all business entities is their relationship with public authorities in the tax sphere. The role of tax policy, as one of the fundamental elements of the mechanism for ensuring the economic security of business entities, is undeniable. In modern conditions, any enterprise that is in the process of carrying out its business activities shall fulfill its obligations to pay taxes and fees to the budget; in turn, the tax policy allows forming the integrated work of the system of intra-company tax accounting. The problem relevance considered in this article is due to the presence of some regulatory failures and administrative features in the activities of business entities that impede their effective and legitimate development. The relationship between the tax policy and the economic security system of the enterprise is also determined by the fact that the issues that require formation of such an optimal tax policy that would reduce the tax burden of the enterprise and increase its economic security at the same time require a thorough approach at present. The purpose of this article is to identify possible areas for improving tax policy aimed at improving the efficiency of ensuring economic security in terms of optimizing the taxation of business entities and reducing tax risks.