ANALYTICAL REVIEW OF THE VIEWS OF NATIVE SCIENTISTS IN RELATION TO THE ESSENCE OF THE CONCEPT “TAX SECURITY” IN THE LEGAL CONTEXT

Abstract

They prefer not to think about tax security – we are always talking about either economic security or financial security as components of Ukraine’s national security. Undoubtedly, the Concept of National Security of Ukraine (No. 3/97-ВР), the Concept of Ensuring National Security in the Financial Sphere (No. 569-p), the Laws of Ukraine on National Security (No. 964-IV and No. 2469-VIII) have become an important development both the general theory of security and the theory of national security, and the modern theory of law in the field of legal regulation, both national security and tax security, which is its element. The purpose of this article is due to the urgent need to solve theoretically one of the most important issues of the modern theory of legal regulation – the essence of the concept of “tax security” in the legal context. The main objective of this study is to conduct an analytical review of the views of different scientists regarding the concept of “tax security”, its nature and content, which are key to understanding that the legal regulation of tax security should be the main factor in its legal support. Based on the results of the analytical review of the views of native scientists on the essence of the concept of “tax security” in the legal context, carried out in this article, we can summarize the following – in order to understand that the legal regulation of tax security should be the main factor in its legal support, the urgent need now is to develop tactical and strategic issues of the concept of legal regulation of tax security. A high-quality legal basis for the concept of “tax security” will provide a “green light” for a unified approach to understanding this legal phenomenon. The approval by the Verkhovna Rada of Ukraine of the Concept (foundations of state policy) of the national security of Ukraine became an important event in the development of both the general theory of security and the theory of national security, and the modern theory of law in the field of legal regulation of both national security and tax security, which is its element.