Abstract
The problem of ensuring fiscal security is complex, the solution of which requires the use of not only economic instruments, but also legal mechanisms related to legislative counteraction to negative trends in the budgetary sphere. The formation of a comprehensive strategy to ensure fiscal security within the framework of the key areas identified in the article will lead to improved financial planning, decision-making and resource allocation in the field of public finance, and optimization of interaction between subjects of tax relations will increase the level of tax discipline and reduce fiscal losses of the budget system as a result of tax evasion.
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