THE CONCEPT OF ECONOMIC SECURITY IN THE VALUE-ADDED SECTOR
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Author(s): | Tsykura M. G., |
| Number of journal: | 1(74) | Date: | March 2026 |
| Annotation: | The total amount of added value created within a state is an indicator of its economic development. The multifaceted structure of added value is determined by a complex of its elements, the specific formation of which depends, among other things, on government policy measures. Impact on the creation, formation, and distribution of added value affects the stable and sustainable development of both individual economic entities and the economy as a whole. The effectiveness of mechanisms for influencing added value determines the state’s ability to counter both previously known and new threats to economic security. Taxation of value added is most often assessed based on achieving the budgetary sufficiency indicators necessary for the functioning of the state. The success of tax policy measures is assessed, among other things, based on the increase or decrease in tax revenues. Despite the importance of ensuring the state budget is adequately funded, it is unacceptable to ignore the fact that indirect taxation of value added has an immediate impact on end consumers and, consequently, on achieving the main goal of economic security improving the quality of life of citizens. This study, based on a retrospective analysis and systematization of scientific research on added value, legislative norms, and law enforcement practices, identifies the characteristics of added value and proposes a conceptual model of economic security in the area of added value. Based on the presented model, threats to its provision are identified and indicators for monitoring added value are proposed. Monitoring these indicators allows for timely response and prevention of negative consequences for the national economy. | ||
| Keywords: | added value, economic security, taxation, valueadded tax, tax control, mechanism, conceptual model, threats, risks, gross domestic product / GDP, balance of interests, economic security monitoring |
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| For citation: | Tsykura M. G. The concept of economic security in the value-added sector. Biznes. Obrazovanie. Pravo = Business. Education. Law. 2026;1(74):168—176. DOI: 10.25683/VOLBI.2026.74.1546. |
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