СОВЕРШЕНСТВОВАНИЕ МЕХАНИЗМА НАЛОГОВОГО КОНТРОЛЯ В КОНТЕКСТЕ ОБЕСПЕЧЕНИЯ ЭКОНОМИЧЕСКОЙ БЕЗОПАСНОСТИ РОССИЙСКОЙ ФЕДЕРАЦИИ И ЕЕ РЕГИОНОВ

Abstract

The purpose of the study is to analyze the current control mechanism in the system of ensuring the economic security of Russia, the constituent entities of the Russian Federation and evaluate the effectiveness of its functioning, as well as to develop a set of measures to improve and optimize it. Tasks: study of the tax component in the context of ensuring the economic security of the state; study and analysis of methodological approaches to building a tax control mechanism; development of recommendations and a set of measures aimed at improving and optimizing the mechanism of tax control in the context of ensuring the economic security of the Russian Federation and its subjects. The research methodology is based on the fundamental provisions of economic theory, tax control and economic security, empirical materials on the activities of tax authorities. The results confirmed that taxes are the fundamental financial resource of the state. The level of economic security of the country is objectively determined by the influence of the mechanism of accumulation of financial resources in the budget system, the efficiency and stability of the functioning of the tax system implemented by tax policy and the organization of tax administration in the context of tax control. The authors state that the implementation of an effective tax policy at all levels requires the adoption of a set of strategic measures in the field of tax administration in order to effectively forecast and plan the tax base. This should contribute to improving the effectiveness of tax control and optimizing its mechanism, including in the context of ensuring the economic security of the Russian Federation and its subjects.