Unpaid Tax Debt as a Threat to Russia's Economic Security

Economic security is essential for any society since it is only by ensuring the enduring prosperity of the country that the government can fulfil its obligations towards the citizens by providing them with high standards of living, opportunities to obtain education, to establish and operate a business. This study aims to purpose of the survey was to identify the main reasons for tax evasion and noncompliance among young, socially active Russian citizens aged 20-24 a serious threat to the country's economic security. Young adults in Russia doubt that the principle of social justice is actually applied and think that a more differentiated approach to personal income taxation is necessary depending on people's income, the number of dependents, and the non-taxable minimum subsistence income. Their answers can be seen as predictors of tax non-compliance. Over a half of respondents (62.7%) believe that noncompliance is caused by the inefficient use of budget funds by the government, the lack of state support for private entrepreneurs and other groups, the lack of tax incentives for start- ups and tax breaks for entrepreneurs, tax credits for child and dependent care, for the elderly, disabled and individuals suffering from a serious medical condition or injury. Respondents were announced and ranked by the degree of significance of the event, which will reduce the amount of tax debt among taxpayers: conduct a public awareness campaign for personal property taxpayers; use text messaging and e-mail to inform taxpayers about important tax deadlines and due dates for filing income tax returns.