The essence of the concept of "tax security"

An article deals with analysis of the concept “tax”, determination of its role in a market reform, as well as a list of financing from tax receipts. The levels of tax security are determined: national (state), regional, of tax payers. In tax security such an element as the tax security of enterprises is defined. A substantial characteristics of a term “tax security” is given, for which an economic, social, legal elements and principles of functioning of the above mentioned concept were determined. The characteristics of a category “tax culture” is given. Authors of the article indicated that trust and cooperation between all participants of tax relations facilitate the development of a tax culture, which will result in building of effective national economy and reliable tax security of a country. The essence, concepts, purpose, tasks, methods and principles of construction of the economic nature of tax security are analyzed. The main risks, threats, expectations and results of its effective construction are identified. In this article main indicators of tax security are determined and their types are listed. Several concepts of “tax security” are given. Emphasis is focused on the lack of a single concept for defining tax security at the legislative level, which would indicate the priorities, goals and objectives, ways to ensure tax security of the state. The conclusion summarizes the main provisions that are necessary for the legal (legislative) consolidation of the concept of "tax security": criteria for distinguishing tax security from other types of security; set specific tasks and address the issue of ensuring effective interaction of entities in the tax sphere; will consolidate an additional indicator, such as the importance of paying their own contribution by taxpayers, which leads to the stability of the tax system.