CONCEPTUAL BASIS OF THE STATE'S TAX SECURITY MODEL

Abstract

The purpose of the research is to substantiate the conceptual foundations, methodological, and organizational basis of the state's tax security. It is noted that the problem of scientific substantiation of the state's tax security is due to the growing number of threats and risks in the tax sphere in all countries without exception. The morphological analysis of the concept of "the state's tax security" is presented. Made the systematization of the existing scientific approaches to the consideration of the research concept. It is noted that tax security should be considered comprehensively in the context of legal, social, and economic aspects of its formation. The existing models of states' tax security are characterized. The author's clarification of the content of the definition of "the state's tax security" is presented. The conceptual basis of the model of the state's tax security is formed.