LIMITS OF TAX OPTIMIZATION OF BUSINESS FOR ENSURING THE ECONOMIC SECURITY OF THE COUNTRY

This article deals with the problem of interpretation of illegal tax optimization by the state regulatory and law enforcement agencies. It is the harmonious state regulation that determines the stability of the economic activity of all economic entities and the minimization of the possible shadow component of their activities. Today, the process of tax administration remains the most controversial, as evidenced by the increasing number of persons challenging the decisions of the tax authorities. Taxation is an important element of economic activity, as it ensures the implementation of the main tasks related to the formation of the state budget at all levels. Currently, a significant negative phenomenon was the criminalization of areas related to the optimization of the tax burden, and the use of such optimization in the interests of criminally active part of the subjects of economic activity, which poses a threat to the tax and, consequently, the economic security of the country. According to the results of the study and the analyzed example of differentiation of management and activity of the enterprise, the limits of tax optimization of business are determined. The main characteristic of the system of state economic security is the continuous process of monitoring of socio-economic processes, evaluation of strategic development programs in the context of the interpretation of legal acts and judicial and investigative practice, as well as analysis of the effectiveness of decisions taken and taken in the implementation of economic policy of the state. The authors reveal the essence of “crushing business” through the prism of economic security. It is concluded that the peculiarity of identifying and disclosing such schemes lies not so much in updating or radically changing the norms of the tax legislation of the Russian Federation, but in changing the practical approach of their interpretation and application by law enforcement agencies, as well as the subsequent support of the judicial system.

economic security, limits of tax optimization, business fragmentation, minimization of tax payments, tax audits, unjustified tax benefit, forensic investigative practices, tax systems, threats and challenges.

Timchenko A. V., Nazarychev D. V., Soloviev O. D., Leonov A. I. Limits of tax optimization of business for ensuring the economic security of the country. Business. Education. Law, 2019, no. 3, pp. 181–186. DOI: 10.25683/VOLBI.2019.48.301.