TAX POLICY IN THE MECHANISM OF ENSURING ECONOMIC SECURITY

The article reflects the results of the study on the essence of tax policy in the mechanism of ensuring the economic security of the state. The efficiency of the economic entities, as well as the development of entrepreneurship and meeting the needs of the state, depends on the correctness of the practical implementation of the tax system in the existing economic conditions of the country. Based on this, it would be logical to say that at this stage of the country’s development, taxes and tax policy have become the most important object for reform. Tax policy, first of all, affects the economy of the country, and the correct implementation of tax policy forms its economic security. The importance of taxes for the state and the formation of financial and economic security lies in the very structure of taxes. Taxes are continuously connected with the formation of financial funds, on which, in turn, the implementation of state functions depends. The research is based on the study of the main directions of tax policy in modern Russia: increasing tax collection, creating conditions for voluntary and timely payment of taxes, systematic work with accounts receivable. The article focuses on the content of two methods of improving the tax policy of the state at the present stage: taxation of transactions with digital rights and a single tax payment. Analyzing the above, the author comes to the conclusion about the significant impact of tax policy on the economic and social processes taking place in the state. Taxation is the process of establishing and collecting mandatory payments in favor of the state, performs a social function, is aimed at solving a whole range of economic, as well as related non-economic tasks, and contributes to ensuring and strengthening the economic security of our state.

economic security, digital economy, tax policy, taxation, tax, digital financial assets, utilitarian digital rights, cryptocurrency transactions, single tax payment, single tax account

Vasileva Ya. V. Tax policy in the mechanism of ensuring economic security. Biznes. Obrazovanie. Pravo = Business. Education. Law. 2023;4(65):180—184. DOI: 10.25683/VOLBI.2023.65.782.