CONCEPTUAL BASIS OF THE STATE'S TAX SECURITY MODEL

被引：5

作者：

Vykliuk, Mariana ^{[1
]}

Mikhailishin, Rostislav ^{[2
]}

Kundytskyj, Oleksandr ^{[2
]}

Senyshyn, Oksana ^{[3
,4
]}

Prokopenko, Natalia ^{[3
,4
]}

Olikhovskyi, Volodymyr ^{[5
]}

机构：

[1] European Univ, Lviv Branch, 5 Kushevicha Str, Lvov, Ukraine

[2] Ivan Franko Natl Univ Lviv, 18 Svobody Ave, Lvov, Ukraine

[3] Ivan Franko Natl Univ Lviv, Dept Management, 18 Svobody Ave, Lvov, Ukraine

[4] European Univ, 16 Vernadsky Ave, Kiev, Ukraine

[5] Lviv Polytech Natl Univ, 12 Stepan Bandera Str, Lvov, Ukraine

来源：

MANAGEMENT THEORY AND STUDIES FOR RURAL BUSINESS AND INFRASTRUCTURE DEVELOPMENT | 2020年 / 42卷 / 03期

关键词：

state's tax security; state's tax potential; tax system; tax policy; state's conceptual basis of tax security;

D O I：

10.15544/mts.2020.30

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

The purpose of the research is to substantiate the conceptual foundations, methodological and organizational basis of the state's tax security. It is noted that the problem of scientific substantiation of the state's tax security is due to the growing number of threats and risks in the tax sphere in all countries without exception. The morphological analysis of the concept of "the state's tax security" is presented. Made the systematization of the existing scientific approaches to the consideration of the research concept. It is noted that tax security should be considered comprehensively in the context of legal, social and economic aspects of its formation. The existing models of states' tax security are characterized. The author's clarification of the content of the definition of "the state's tax security" is presented. The conceptual basis of the model of the state's tax security is formed.

引用

页码：303 / 315

页数：13

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