ECONOMIC AND LEGAL JUSTIFICATION OF THE METHODOLOGICAL APPROACH TO THE ASSESSMENT OF THE STATE OF BUDGET AND TAX SECURITY OF UKRAINE

Abstract

The purpose of the article is to study the problematic aspects of economic and legal justification of the methodological approach to assessing the state of the budget and tax security of Ukraine. The methods of economic analysis, synthesis, comparison, generalization, and systematization are used in the research. The intensification of financial and economic instability and the emergence of crisis phenomena in the financial system of the state have led to the activation of destabilizing factors that significantly affect the functioning of the budget and tax sphere of Ukraine. Due to the inefficient implementation of the budget and tax policy for a long time, there is a deterioration of the financial component of economic security and the emergence of destructive processes and phenomena in the economy of the state. Given this situation and the violation of macroeconomic stability, the need for timely response and prevention of internal and external risks and threats to budget and tax security, as well as protection of national interests of the state in the financial sphere becomes especially important. At the same time, the desire to ensure the stable development of the budget and tax sphere necessitates a revision of methodological tools for assessing the level of budget and tax security, which, in turn, requires revision of existing Methodical recommendations for calculating the level of economic security of Ukraine and supplementing them with tax security indicators. It is becoming obvious that ensuring and strengthening the budget and tax security of Ukraine is one of the priorities of public policy, which highlights the research topic. The article defines the essence of budget and tax security of the state, their interdependence outlines the main problems of the budget and tax security of Ukraine and considers regulatory and legal security of budget and tax sphere. A study of threats and risks to budget and tax security in the context of identified indicators is conducted. Evaluations of the methodological approach to assessing the level of budget and tax security of the state are carried out, and the method of calculating weights and integrated indicator of budget and tax security is analyzed. The main approaches to assessing the level of tax security are systematized and the calculation of its indicators is proposed. In order to strengthen the institutional support of budget and tax security, it is proposed to develop the concept of tax security of the state and supplement the current Methodical recommendations for calculating the level of economic security of Ukraine with the tax component.