Abstract

The process of economic comparison of tax revenues based on data from past years makes it possible to analyze the financial condition of the country and its constituent entities. The main task of the authorities and competent departments is to maintain a sufficient level of tax security in order to minimize the risks of creating a deficit budget based on the use of diagnostic models. This study presents a model for assessing the tax security of the region, containing group and integral diagnostic indicators. An algorithm for conducting tax security diagnostic procedures has been developed. Based on the author’s methodology, a diagnosis of the state of tax security of the Volga Federal District subjects in 2010-2022 was carried out. It has been established that the dynamics are heterogeneous, but in general we can talk about a decrease in tax security. Average and higher levels of security in the period under study are provided by regions with an average or high state of the region’s tax potential the Republic of Tatarstan, the Udmurt Republic, the Perm Territory and the Orenburg Region. The greatest security risks have been identified in the area of tax crimes.

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