Налоговый мониторинг как инструмент обеспечения экономической безопасности государства

Abstract

The use of tax control tools has limited potential in order to ensure the economic security of the state. From the point of view of ensuring tax security, it should be borne in mind that the use of monitoring tools ensures the adoption of new institutional forms of interaction between subjects of tax relations and leads to an increase in taxpayer discipline. The practice of implementing the horizontal tax monitoring program in Russia confirms the expediency of its use and the possibility of scaling in relation to other categories of taxpayers. In the medium term, the expansion of the scale of use of this program will eliminate the imbalance of interests of the state and taxpayers, increase the level of tax discipline, which will have a direct impact on the increase in the level of economic security of Russia.